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.