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Factors Affecting The Level Of Electronic Accounting Disclosure "Empirical study in companies listed on the Damascus Securities Exchange"

العوامل المؤثرة في مستوى الإفصاح المحاسبي الالكتروني "دراسة تطبيقية في الشركات المدرجة في سوق دمشق للأوراق المالية"

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 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




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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 presentation 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.


Artificial intelligence review:
Research summary
تناول البحث العلاقة بين نوعية وأسلوب عرض المعلومات المفصح عنها إلكترونياً في الشركات المدرجة في سوق دمشق للأوراق المالية، والعوامل التي تؤثر في مستوى هذا الإفصاح. توصلت الدراسة إلى أن تحسن أسلوب عرض ونوعية المعلومات المفصح عنها على الإنترنت يرتبط بزيادة الأرباح وارتفاع المديونية وطبيعة الشركات، بينما لا يتأثر بحجم رأس المال أو عمر الشركة. استخدم الباحثون المنهج التحليلي وأسلوب تحليل المحتوى لدراسة العينة، وخلصوا إلى توصيات بضرورة التوسع في استخدام التكنولوجيا لتحسين الإفصاح الإلكتروني وضمان أمن المعلومات.
Critical review
دراسة نقدية: يعتبر البحث مفيداً في تسليط الضوء على أهمية الإفصاح المحاسبي الإلكتروني في الشركات المدرجة في سوق دمشق للأوراق المالية. ومع ذلك، يمكن انتقاد الدراسة من حيث عدم تناولها لتأثير العوامل الاقتصادية والسياسية الخارجية على الإفصاح الإلكتروني. كما أن العينة المستخدمة قد تكون محدودة ولا تعكس التنوع الكامل للشركات المدرجة. بالإضافة إلى ذلك، كان من الممكن أن يتناول البحث بشكل أعمق تأثير الإفصاح الإلكتروني على قرارات المستثمرين والمساهمين.
Questions related to the research
  1. ما هي العوامل التي تؤثر في مستوى الإفصاح المحاسبي الإلكتروني في الشركات المدرجة في سوق دمشق للأوراق المالية؟

    العوامل التي تؤثر في مستوى الإفصاح تشمل زيادة الأرباح، ارتفاع المديونية، وطبيعة الشركات، بينما لا يتأثر بحجم رأس المال أو عمر الشركة.

  2. ما هي المنهجية التي استخدمها الباحثون في الدراسة؟

    استخدم الباحثون المنهج التحليلي وأسلوب تحليل المحتوى لدراسة العينة وتحليل البيانات المتاحة عن المتغيرات المختلفة.

  3. ما هي التوصيات التي خلص إليها الباحثون في الدراسة؟

    أوصى الباحثون بضرورة التوسع في استخدام التكنولوجيا لتحسين الإفصاح الإلكتروني وضمان أمن المعلومات، وتشجيع الشركات على الإفصاح عن المعلومات المالية وغير المالية في مواقعها الإلكترونية.

  4. هل تأثر أسلوب عرض ونوعية المعلومات المفصح عنها بحجم رأس المال أو عمر الشركة؟

    لا، لم يتأثر أسلوب عرض ونوعية المعلومات المفصح عنها بحجم رأس المال أو عمر الشركة.


References used
Abdelsalam, O, H; (1999) “The introduction application of international Accounting standards to accounting disclosure regulations of a capital market in developing country: The case of Egypt”, Unpublished Desetration1 Heriot-watt university1 Edinburgh
Abd-Elsalam, O. and Weetman, P. (2003) “Introduction International Accounting Standards to An Emerging Capital Market: Relative Familiarity and Language Effect in Egypt”, Journal of International Accounting, 1
Al Arussi, A; Selamat, M and Hanefah, M. (2009). Determinants of Financial and Environmental Disclosures through the Internet by Malaysian Companies. Asian Review of Accounting. Vol. 17 No. 11 2009
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