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This paper reports a new variable in many aspects, including knowledge of accounting, Due to the emergence of a changing technological developments, a this research comes as an attempt to study the relationship between the quality and presentation of the information disclosed electronically in companies listed on the Arab stock markets, the benefit of accounting information. The research found through a questionnaire addressed to brokerage firms in the Arab financial markets under consideration for being one of the beneficiaries of the Electronic accounting disclosure to a positive relationship between the presentation and the quality of information on the Internet to contribute to the benefit of the studied companies and accounting information.
Because of the emergence of variable technological developments as a new variable in many of the cognitive aspects such as accounting, this research comes as an attempt to examine the relationship between the quality and approach of information pre sentation that disclosed electronically by shareholding companies listed in the Damascus Securities Exchange, and those factors that are likely to affect the level of this disclosure and approach. The research found that the improvement in the level of this disclosure on the Internet is getting more profits and increased indebtedness and depending on the nature of those companies. While this disclosure is not affected by capital size and the age of those companies.
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