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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
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 ...
Disclosure of Environmental Responsibility in Saudi Joint Stock Companies
This study aimed to assess the extent of environmental disclosure in Saudi Corporations. The study included 143 companies listed in the stock market (Tadawul) covering different sectors of business. The SPSS statistical analysis method was used to analyze the questionnaires received from the sample being ...
The impact of corporate governance on the financial reporting quality in Saudi banks
This research aims to define the association between improving the quality of financial reporting process and achieving positive changes in operating income and comprehensive income by means of applying corporate governance requirements in the banks of the KSA. The research showed a positive relationship ...
The impact of the disclosure of intangible assets in the level of competitive advantage - a field study on a sample of Sudanese banks
The study aimed to measure the impact of accounting disclosure of intangible assets (Research and Development Costs, Trademarks and Goodwill) on the competitive advantage of Sudanese banks. The problem of the study was that maintaining and increasing the level of profitability is a fundamental requirement ...
The Impact of the Characteristics of the Audit Committee on the Disclosure of the Main Matters in the Saudi Industrial Companies Listed in the Stock Market
Objectives: The aim of the research is to identify the impact of the characteristics of the audit committee on the disclosure of the main matters in the Saudi industrial companies listed in the stock market. It also aimed to reveal the relationship between audit committee characteristics and the disclosure ...