أثر تطبيق معيار الإبلاغ المالي الدولي رقم (9) في جودة مخرجات النظام المحاسبي لشركات التأمين في الأردن
Other Title(s)
The impact of applying international financial reporting standard (IFRS 9) on the quality of the accounting system outcomes of the insurance companies in Jordan
Joint Authors
سقف الحيط، فراس إسماعيل مسعود
شبيطة، محمد فوزي شاكر
Source
مجلة الزرقاء للبحوث و الدراسات الإنسانية
Issue
Vol. 17, Issue 3 (31 Dec. 2017), pp.724-737, 14 p.
Publisher
Zarka Private University Deanship of Scientific Research and Graduate Studies
Publication Date
2017-12-31
Country of Publication
Jordan
No. of Pages
14
Main Subjects
Financial and Accounting Sciences
Topics
- Accounting
- Cost accounting
- Jordan
- Management information systems
- Insurance companies
- Financial disclosure
Abstract EN
The current study aimed to slight the light on the impact of applying IFRS No.
9 on the quality of the accounting system outputs, as an empirical study of the insurance companies in Jordan.
This study is based on six components to measure the quality of the accounting system outputs, namely relevance, reliability, timelines, comparability, symmetry, and measurability of accounting information.
The questionnaire was designed and distributed among employees who are working in finance departments and auditors of insurance companies in Jordan.
They are 27 insurance companies which are listed in Amman Stock Exchange at the end of 2015.
Seventy six questionnaires have been distributed, of which forty seven questionnaires have been collected which represented by 61.8%.
The study is based on the Statistical Package for the Social Sciences (SPSS v.20) in order to test study data and reach conclusions on the results of this study hypotheses.
The results of the study confirm the existence of a statistical significant impact of the applying of IFRS (9) on the appropriateness of accounting information in the financial statements of insurance companies in Jordan, and no significant impact of the applying of IFRS (9) on reliability, timeliness, comparability, symmetry, and measurability of accounting information in the financial statements of insurance companies in Jordan.
Finally, The study recommends a constant encouragement of insurance companies in Jordan to apply IFRS (9) and provide the necessary reliability needed of recording the financial transactions and provide the accounting and financial information in the proper time which will lead and support taking the strategic and important decisions from decision makersin Jordanian Insurance Companies
American Psychological Association (APA)
سقف الحيط، فراس إسماعيل مسعود وشبيطة، محمد فوزي شاكر. 2017. أثر تطبيق معيار الإبلاغ المالي الدولي رقم (9) في جودة مخرجات النظام المحاسبي لشركات التأمين في الأردن. مجلة الزرقاء للبحوث و الدراسات الإنسانية،مج. 17، ع. 3، ص ص. 724-737.
https://search.emarefa.net/detail/BIM-794700
Modern Language Association (MLA)
سقف الحيط، فراس إسماعيل مسعود وشبيطة، محمد فوزي شاكر. أثر تطبيق معيار الإبلاغ المالي الدولي رقم (9) في جودة مخرجات النظام المحاسبي لشركات التأمين في الأردن. مجلة الزرقاء للبحوث و الدراسات الإنسانية مج. 17، ع. 3 (2017)، ص ص. 724-737.
https://search.emarefa.net/detail/BIM-794700
American Medical Association (AMA)
سقف الحيط، فراس إسماعيل مسعود وشبيطة، محمد فوزي شاكر. أثر تطبيق معيار الإبلاغ المالي الدولي رقم (9) في جودة مخرجات النظام المحاسبي لشركات التأمين في الأردن. مجلة الزرقاء للبحوث و الدراسات الإنسانية. 2017. مج. 17، ع. 3، ص ص. 724-737.
https://search.emarefa.net/detail/BIM-794700
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 737
Record ID
BIM-794700