XBRL As Process to Improve The Quality of Information and Efficiency of The Stock Market in North African Countries
| المصدر: | مجلة الباحث |
|---|---|
| الناشر: | جامعة قاصدي مرباح ورقلة |
| المؤلف الرئيسي: | Benbouali, Khadidja (Author) |
| مؤلفين آخرين: | Berberi, Mohamed Amine (Co-Author) |
| المجلد/العدد: | ع18 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2018
|
| الصفحات: | 583 - 598 |
| DOI: |
10.35156/0505-000-018-040 |
| ISSN: |
1112-3613 |
| رقم MD: | 972302 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
XBRL | Efficiency of the Stock Market | Quality of Financial Information
|
| رابط المحتوى: |
عدد مرات التحميل
46
| LEADER | 02306nam a22002417a 4500 | ||
|---|---|---|---|
| 001 | 1715311 | ||
| 024 | |3 10.35156/0505-000-018-040 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 524046 |a Benbouali, Khadidja |e Author | ||
| 245 | |a XBRL As Process to Improve The Quality of Information and Efficiency of The Stock Market in North African Countries | ||
| 260 | |b جامعة قاصدي مرباح ورقلة |c 2018 | ||
| 300 | |a 583 - 598 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This research aims to emphasize the role of the "Extended Business Report Language" (XBRL) in the electronic publication of accounting information and its contribution to the efficiency of the stock market in order to sensitize the institutions of North African countries to the need to introduce this new technology in the accounting disclosure process. And therefore improve the effectiveness of their financial reporting because transparency and integrity are the basis of trust in both the financial and nonfinancial communities. The efficiency and transparency of financial reporting on the North African stock market would allow the attraction of effective investment and the preservation of the prosperity of global markets. In order to achieve our goal, we conducted a field study to validate our plan. The questionnaire was distributed to certain professionals in the countries having worked with the language "XBRL" (South Africa, Malaysia, Jordan, Oman, Romania...). First, we intended to appreciate the close relationship between the "XBRL" language and the Quality of financial information. Then, in the second part, we wanted to understand the relationship between the "XBRL" language and the efficiency of the stock market . | ||
| 653 | |a الأسواق المالية |a كفاءة سوق الأوراق المالية |a جودة المعلومات المالية |a المعلومات المحاسبية | ||
| 692 | |b XBRL |b Efficiency of the Stock Market |b Quality of Financial Information | ||
| 773 | |4 الاقتصاد |6 Economics |c 040 |e El-Bahith Review |f Mağallaẗ al-bāḥiṯ |l 018 |m ع18 |o 0505 |s مجلة الباحث |v 000 |x 1112-3613 | ||
| 700 | |9 524047 |a Berberi, Mohamed Amine |e Co-Author | ||
| 856 | |u 0505-000-018-040.pdf | ||
| 930 | |d y |p y | ||
| 995 | |a EcoLink | ||
| 999 | |c 972302 |d 972302 | ||
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The Role of Modern Accounting Software in Improving the Quality of Accounting Information: A case Study of EXtensible Business Reporting Language "XBRL" as a Model
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Financial Reporting Quality' as a Determinant of the Relationship between Financial Constraints and Investment Efficiency: An Applied Study on Non-financial Firms Listed in the Egyptian Stock Exchange
بواسطة: Ramadan, Maha منشور: (2017) -
Does Mandatory Adoption of XBRL Improve the Quality of Reported Earnings?: Evidence from the Saudi Stock Exchange
بواسطة: Mustafa, Sameh Abdelsalam منشور: (2023) -
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