The Impact Of Sustainability Financial Data Governance, Political Connection On Financial Reporting Quality

Abstract

Abstract In the intricate tapestry of organizational dynamics, the pivotal process of decision-making emerges as a linchpin, wielding a substantial influence over companies' viability and enduring success. This study aims to explore the multifaceted factors that underscore sustainable organizational functioning, with a focus on the pivotal role of corporate governance. While the existing literature acknowledges the presence of corporate governance data, a notable gap exists in terms of investigating the nexus between corporate data governance, political affiliations, and their potential impact on financial reporting quality.This research seeks to bridge this gap by conducting a comprehensive inquiry into this complex interplay. Meticulous data collection from 48 carefully selected firms listed on the Palestine Exchange market forms the foundation of this study. Utilizing the analytical capabilities of SPSS, a robust statistical analysis is employed to elucidate the intricate relationship between two central variables: Financial Data Accuracy (FDA) and Political Connection Advantage (PCA).The results of this meticulous analysis illuminate the matter at hand. The intertwined variables exhibit a correlated relationship with financial reporting quality. This correlation not only underscores potential influences on various dimensions but also assumes a pivotal role in the sphere of decision-making within these scrutinized firms. Furthermore, this nexus holds the potential to exert a profound influence on the strategic considerations of these organizations.