نظرا لبروز التطورات التكنولوجية كمتغير جديد في العديد من الجوانب المعرفية و منها
المحاسبة، يأتي هذا البحث كمحاولة لدراسة العلاقة بين نوعية المعلومات و أسلوب عرضها
المفصح عنها الكترونياً في الشركات المساهمة المدرجة في أسواق المال العربية، و منفعة
المعلومات المحاسبية.
خلص البحث من خلال استبيان وجه إلى شركات الوساطة المالية في الاسواق المالية
العربية محل الدراسة لكونها أحد المستفيدين من الافصاح المحاسبي اللكتروني إلى وجود
علاقة ايجابية بين أسلوب عرض و نوعية المعلومات على الانترنت في الشركات المساهمة
المدروسة و منفعة المعلومات المحاسبية.
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.
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
Because of the emergence of variable technological developments as a new variable
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