الافصاح المحاسبي الإلكتروني وأثره على منفعة المعلومات المحاسبية: دراسة ميدانية على الشركات المدرجة في الاسواق العربية للأوراق المالية

الموضوعات

اقتصاد

الملخص

روابط وملفات

التعريف والنوع

رقم الوثيقة

065e96f7-1f84-4cc6-816c-7f8ac27b8f79

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل دكتوراة

نوع الملف

pdf text

أسماء الملفات

1957932_1.pdf, 1957932_2.pdf

بيانات النشر

ترجمة العنوان

Electronic Accounting Disclosure And Its Impact On The Utility Of Accounting Information: A Field Study Of The Listed Companies In The Arab Markets For Securities

ألقاب المؤلفين

[{"name_ar":"عصام العربيد","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"يوسف حافظ قرطالي","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

الافصاح المحاسبي الإلكتروني وأثره على منفعة المعلومات المحاسبية: دراسة ميدانية على الشركات المدرجة في الاسواق العربية للأوراق المالية

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

This study has two dimensions, the first one is studying the determinants of and Quality -based Accounting Disclosure listed in the Arab countries financial markets. The second is studying the impact of the Internet-based Accounting Disclosure on the usefulness of Accounting Information of workers in financial intermediate institutions or investors, who had accounting and financial experiences countries financial markets. Regarding the first dimension, the researcher had analyzed the financial statements of 107 banks listed in the Arab countries financial markets at 31/12/2015 by using Content Analysis technique, and examining the impact of financial statements factors or variables (Size, Profitability, Debt, and Age) on the Disclosure Index developed by academic researchers. Multiple Regression Model has been used to study the relationship between the variables. The results showed that company size was among the important and significant variables affecting the Internet-based Accounting Disclosure. As the company size increases, the Disclosure Index increases. The results showed also that company age affect negatively on the Disclosure Index, while company debt plays a positive and significant role in determining the Disclosure Index. In terms of the second dimension, the researcher has measured the Usefulness of Accounting Information by using a distributed on 66 workers n financial intermediate institutions or investors, who had accounting and financial experiences in the Arab countries financial markets. After that, the study examined the relationship between the Usefulness of Accounting Information and Internet-based Accounting Disclosure by using Correlation. The results showed that Internet-based Accounting Disclosure has a positive and significant effect on the Usefulness of Accounting Information of these information

كلمات الباحثين

Arab Countries Financial Markets, Electronic Accounting Disclosure, Usefulness of Accounting Information, الاسواق العربية للاوراق المالية, الافصاح المحاسبي الالكتروني, منفعة المعلومات المحاسبية

إشراف وإعداد

الإشراف

عصام العربيد

الإعداد

يوسف حافظ قرطالي

الاقتباسات الببليوغرافية