أثر الإفصاح المحاسبي الاختياري في موثوقية المعلومات المحاسبية في البنوك التجارية الأردنية

الملخص EN

This study aimed to identify the impact of voluntary accounting disclosure on improving the quality of accounting information in Jordanian commercial banks, and to achieve the goal of the study, the descriptive analytical approach was followed.

It was measured by the basic and secondary characteristics of the quality of accounting information, and to collect the necessary data for the study, a questionnaire was used, which distributed to (130) respondents was working in Jordanian commercial banks.

The results of the study showed the existence of a statistically significant effect of voluntary accounting disclosure with its dimensions (disclosure of financial information, disclosure of non-financial information) on improving the quality of accounting information with its dimensions (basic characteristics, secondary characteristics) in Jordanian commercial banks.

Based on the results of the study, several recommendations were made, including: the need to increase interest in voluntary financial disclosure and not be satisfied with the requirements of mandatory accounting disclosure, and the need to expand accounting disclosure of non-financial information related to banks and disseminate it to the community.