Do you want to publish a course? Click here

The effect of accounting disclosure on the benefit of electronic accounting information Experimental study in companies listed on the Arab stock markets

أثر الإفصاح المحاسبي الإلكتروني على منفعة المعلومات المحاسبية دراسة ميدانية على الشركات المدرجة في الأسواق العربية للأوراق المالية

3279   12   287   0 ( 0 )
 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




Ask ChatGPT about the research

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.


Artificial intelligence review:
Research summary
تتناول هذه الدراسة أثر الإفصاح المحاسبي الإلكتروني على منفعة المعلومات المحاسبية في الشركات المدرجة في الأسواق العربية للأوراق المالية. تهدف الدراسة إلى استكشاف العلاقة بين نوعية وأسلوب عرض المعلومات المحاسبية المنشورة إلكترونيًا ومنفعتها للمستخدمين. اعتمدت الدراسة على استبيان وجه إلى شركات الوساطة المالية في الأسواق العربية، وخلصت إلى وجود علاقة إيجابية بين نوعية وأسلوب عرض المعلومات المحاسبية المنشورة إلكترونيًا ومنفعتها للمستخدمين. توصي الدراسة بضرورة توسيع استخدام التكنولوجيا في الإفصاح المحاسبي الإلكتروني وتطوير المواقع الإلكترونية للشركات المدرجة في الأسواق العربية للأوراق المالية.
Critical review
تعتبر هذه الدراسة خطوة مهمة في مجال الإفصاح المحاسبي الإلكتروني، إلا أنها تفتقر إلى تحليل عميق لبعض الجوانب المهمة مثل تأثير الإفصاح الإلكتروني على الشفافية والمصداقية. كما أن الدراسة ركزت بشكل كبير على الأسواق العربية ولم تتناول بشكل كافٍ التجارب العالمية التي يمكن أن تضيف قيمة أكبر للبحث. بالإضافة إلى ذلك، كان من الممكن أن تكون العينة المستخدمة في الاستبيان أكثر تنوعًا لتشمل مختلف القطاعات وليس فقط شركات الوساطة المالية.
Questions related to the research
  1. ما هي العلاقة بين نوعية المعلومات المحاسبية المنشورة إلكترونيًا ومنفعتها للمستخدمين؟

    وجدت الدراسة أن هناك علاقة إيجابية بين نوعية المعلومات المحاسبية المنشورة إلكترونيًا ومنفعتها للمستخدمين.

  2. ما هي التوصيات التي قدمتها الدراسة لتحسين الإفصاح المحاسبي الإلكتروني؟

    أوصت الدراسة بتوسيع استخدام التكنولوجيا في الإفصاح المحاسبي الإلكتروني وتطوير المواقع الإلكترونية للشركات المدرجة في الأسواق العربية للأوراق المالية.

  3. ما هي العينة المستخدمة في الدراسة وكيف تم جمع البيانات؟

    استخدمت الدراسة استبيان وجه إلى شركات الوساطة المالية في الأسواق العربية، وبلغ عدد الإجابات 66 من أصل 75 شركة.

  4. ما هي الفرضيات التي اختبرتها الدراسة؟

    اختبرت الدراسة فرضيتين: الأولى تتعلق بوجود علاقة إيجابية بين نوعية المعلومات المحاسبية المنشورة إلكترونيًا ومنفعتها، والثانية تتعلق بوجود علاقة إيجابية بين أسلوب عرض المعلومات المحاسبية المنشورة إلكترونيًا ومنفعتها.


References used
Erlane K. Fawzi L. Stuart T 2009 " Digital Reporting Formats: Users’ Perceptions, Preferences and Performances" The International Journal of Digital Accounting Research, Vol. 9, pp. 45-98, ISSN: 1577-8517
Fitzsimons, A., & Shoaf V, 2000, FASB Studies the Electronic Reporting of Business Information, Commercial Lending Review
Heneri Bourguinat, 1999 finance internationale, 4 eme édition , Presses universitaire, France , , p. 389
rate research

Read More

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.
This research focuses on the impact of one of environmental factors on the accounting disclosure level of firms according to International Financial Reporting Standards (IFRS), which is the impact of international audit firms (Big Four) on the acc ounting disclosure level. This research aims to study the level of accounting disclosure in the financial reports of Jordanian manufacturing listed companies on the Amman Securities Exchange, in addition to study the relationship between the audit of financial reports of listed companies by one of the Big Four firms and the level of accounting disclosure. The study found that the average of accounting disclosure level in Jordanian manufacturing listed companies on the Amman Securities Exchange is 62.15%. There is also a positive relationship between the auditing of financial reports of listed companies by one of the Big Four firms and the level of accounting disclosure for Jordanian manufacturing listed companies on the Amman Securities Exchange. This means that the level of accounting disclosure increases when the financial reports of listed companies is audited by one of the Big Four firms.
The purpose of this study, is to explain the factors that may be able to affect the prices of stocks in the IPO. So it could be priced at it's fair price, not less or more than it. Which caused by the existence of asymmetric information between the investors in the financial market. Whereas, the asymmetric information generates adverse selection with the investors, about the real values of the company and it's stocks in the IPO market. This research aims to study the multiple signals, which could be used by the firm to reduce the asymmetric information and highlight the real value of the firm and it's quality, in Damascus Securities Exchange between (2009-2011). Some of these signals, which has been considered in this research are: the standards of Financial and Non Financial disclosure in it's prospectus. The researcher reached to several results: The Financial disclosure standards has no relation to the stock price in the Syrian IPO market, and cannot be used as a signal to show the real value of the firm. On the other hand Non-Financial disclosure standards could be used as a good signal to show the real and fair price of the firms and their stocks in the IPO process. This result could help the financial market and the firms who want to go public to use this factors as a signal about it's quality, and for reduce the under pricing in their IPOs.
The objective of this study is to examine the relationship between accounting information and stock prices of listed companies on Damascus Stock Exchange in order to assess the usefulness of accounting information for investor’s decisions. Price Regr ession Model has been used to measure the explanatory power of book value and earnings in relation to variations in stock prices during the period from 2009 to 2012. The findings show that (1) preliminary financial reports provide useful accounting information for investors (2) earnings per share has a stronger impact on stock prices than book value (3) in comparison with final financial reports, balance sheet accounting information were more useful; whereas, income statement information were less useful.
comments
Fetching comments Fetching comments
Sign in to be able to follow your search criteria
mircosoft-partner

هل ترغب بارسال اشعارات عن اخر التحديثات في شمرا-اكاديميا