Global Journal of Economics and Business

Volume 5 - Issue 3 (4) | PP: 288 - 307 Language : العربية
DOI : https://doi.org/10.31559/GJEB2018.5.3.4
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The Role of Electronic Accounting Disclosure in Enhancing the Financial Reports Quality and Reducing the Information Asymmetry Gap in the Jordanian Business Environment

Hassan Mahmoud Shatnawi
Received Date Revised Date Accepted Date Publication Date
20/3/2018 17/4/2018 15/5/2018 29/12/2018
Abstract
The purpose of this paper is to study and clarify the electronic accounting disclosure concepts, natures and development stages as well as its components. Furthermore, its role in improving the quality of financial reporting as well as in reducing the gap of the asymmetry of information in the Jordanian business environment is explained in order to help the users of financial reports in making better decisions. The descriptive, inductive, and deductive analytical is used and conducted on a sample of the financial analysts' opinions in the financial brokerage companies. Hence the Standard Deviations, the Significant Value and the One Sample T-Test are used to test the research hypotheses and to achieve the research goals. The results showed that, the electronic accounting disclosure has a role in improving the quality of financial reporting, as well as in reducing the gap of the asymmetry of information in the Jordanian business environment.


How To Cite This Article
Shatnawi , H. M. (2018). The Role of Electronic Accounting Disclosure in Enhancing the Financial Reports Quality and Reducing the Information Asymmetry Gap in the Jordanian Business Environment . Global Journal of Economics and Business, 5 (3), 288-307, https://doi.org/10.31559/GJEB2018.5.3.4

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