العلاقة بين لغة تقارير الأعمال الموسعة (XBRL)‎ و تحسين جودة التقارير المالية في البنوك التجارية الأردنية

الملخص EN

The objective of this research is to identify the relationship between the language and dimensions of the XBRL (perceived organizational support, software quality, software experience, ease of use, experience and knowledge) and improve the quality and dimensions of financial reports (quality of accounting information, quality of accounting disclosure, International Financial Reporting Standards (IFRSs) in Jordanian commercial banks.

To achieve the research objectives, the researcher used the analytical descriptive method through a questionnaire developed for this purpose.

Which included the unit of inspection (financial managers and accountants, internal audit managers and managers, managers and administrators of technology and information technology) at the upper, middle and lower levels of the main centers of commercial banks.

The results of the study showed that there is a positive relationship between both dimensions of the XBRL language and the quality of the financial reports.

The researcher came out with a set of recommendations.

The most important of these is the need for the ASE to adopt the XBRL language and its actual application by preparing an optional program to implement this language And presentation of financial reports.

And to develop the capacity of graduates of the College of Business Administration, Commerce and Economics each according to its specialization, by introducing an XBRL course in university study plans