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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

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 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




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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.


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
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