The impact of applying international financial reporting standards to SMEs on optimizing the utility of financial reports between Palestinian and Libyan business environment
المؤلفون المشاركون
Amarif, Suad Ayyash Ali
Rashwan, Abd al-Rahman Muhammad Sulayman
المصدر
Journal of Accounting and Financial Studies
العدد
المجلد 14، العدد 48 (30 سبتمبر/أيلول 2019)، ص ص. 79-94، 16ص.
الناشر
جامعة بغداد المعهد العالي للدراسات المحاسبية و المالية
تاريخ النشر
2019-09-30
دولة النشر
العراق
عدد الصفحات
16
التخصصات الرئيسية
الموضوعات
الملخص EN
The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports.
To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach.
First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.
A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample.
The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the financial departments of the Palestinian and Libyan businesses.
The results of the research showed a the implementation of IFRS has many advantages and benefits, the most important of which is improving the quality of disclosed financial information, and increasing the level of disclosure and transparency in financial reports.
The study also recommended that small and medium-sized enterprises of the Palestinian and Libyan businesses should comply with the IFRS to improve the quality of information financial reports.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Rashwan, Abd al-Rahman Muhammad Sulayman& Amarif, Suad Ayyash Ali. 2019. The impact of applying international financial reporting standards to SMEs on optimizing the utility of financial reports between Palestinian and Libyan business environment. Journal of Accounting and Financial Studies،Vol. 14, no. 48, pp.79-94.
https://search.emarefa.net/detail/BIM-935804
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Rashwan, Abd al-Rahman Muhammad Sulayman& Amarif, Suad Ayyash Ali. The impact of applying international financial reporting standards to SMEs on optimizing the utility of financial reports between Palestinian and Libyan business environment. Journal of Accounting and Financial Studies Vol. 14, no. 48 (2019), pp.79-94.
https://search.emarefa.net/detail/BIM-935804
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Rashwan, Abd al-Rahman Muhammad Sulayman& Amarif, Suad Ayyash Ali. The impact of applying international financial reporting standards to SMEs on optimizing the utility of financial reports between Palestinian and Libyan business environment. Journal of Accounting and Financial Studies. 2019. Vol. 14, no. 48, pp.79-94.
https://search.emarefa.net/detail/BIM-935804
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes appendix : p. 93-94
رقم السجل
BIM-935804
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر