The Role of Electronic Accounting Disclosure in Processing Accounting Information Asymmetry: An Empirical Study on Iraqi Commercial Banks
| المصدر: | مجلة رماح للبحوث والدراسات |
|---|---|
| الناشر: | مركز البحث وتطوير الموارد البشرية - رماح |
| المؤلف الرئيسي: | Salla, Farqad Faisal Jadaan (Author) |
| المجلد/العدد: | ع90 |
| محكمة: | نعم |
| الدولة: |
الأردن |
| التاريخ الميلادي: |
2023
|
| الشهر: | ديسمبر |
| الصفحات: | 281 - 304 |
| DOI: |
10.33953/1371-000-090-007 |
| ISSN: |
2392-5418 |
| رقم MD: | 1439920 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Information Asymmetry | The Need for Electronic Accounting Disclosure | Contributions of Electronic Accounting Disclosure | Requirements for the Application of Electronic Accounting Disclosure
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
The purposen of this study is to reveal the role of electronic accounting disclosure, represented by (the need for electronic disclosure, the contributions of electronic disclosure, and the requirements for applying electronic disclosure) in addressing the inconsistency of accounting information in Iraqi commercial banks, 250 questionnaires were issued and distributed to the employees of 7 banks to reach this objective, 215 of which could be analyzed, and their variables were assessed using the descriptive analytical approach through the statistical program (SPSS ).The study reached several results, the first of which stated that the use of electronic accounting disclosure contributes positively to addressing the inconsistency of accounting information in Iraqi commercial banks, The study recommended the need to encourage Iraqi banks to apply controls and mechanisms of electronic accounting disclosure to address the problem of inconsistency of accounting information, By holding seminars and workshops on the positive effects of electronic disclosure. |
|---|---|
| ISSN: |
2392-5418 |
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