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

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.