دور الإفصاح المحاسبي الإلكتروني في جودة المعلومات المحاسبية و مخاطر القرارات الاستثمارية : دراسة تطبيقية على الشركات الصناعية في سوق عمان المالي

الملخص EN

The objective of the study was to identify Role of the Electronic accounting disclosure on the Quality of Accounting Information and on Investment Decision Risk “An applied study on Industrial Companies Listed at the Amman Stock Exchange”.

To answer the questions and test the hypotheses of the study, the researcher relied on the analytical descriptive method in clarifying and clarifying the theoretical aspect through previous studies, Analysis of the results of the applied study and the testing of .hypotheses using the statistical program (SPSS).

The findings indicated that there is a statistically significant positive Role of the Electronic accounting disclosure on the Quality of Accounting Information and on Investment Decision Risk at the Industrial Companies Listed at the Amman Stock Exchange.