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


Abstract in English

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.

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standards to accounting disclosure regulations of a capital market in developing country: The case of Egypt”, Unpublished Desetration1 Heriot-watt university1 Edinburgh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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