أثر استخدام لغة التقارير (XBRL)‎ كأداة للإفصاح الإلكتروني على جودة التقارير المالية في ظل معايير المحاسبة الدولية (IFRS)‎

الملخص EN

The main aim of the research was to identify the impact of the use of XBRL as an electronic disclosure tool on the quality of financial reporting under IFRS, to answer research questions, to answer questions and to test hypotheses.

Analytical Descriptive in clarifying and clarifying the theoretical aspect through previous studies, periodicals and scientific messages, analyzing the results of the field study and testing the hypotheses using the statistical program (SPSS).

A questionnaire was used and distributed by a number of specialists.

It was then distributed to a sample of the financial managers, heads of departments and accountants working for companies listed on the Palestine Stock Exchange (86).

The results also showed that disclosure in accordance with International Accounting Standards (IFRS) enhances the use of XBRL language, which has improved the quality characteristics of the accounting information contained in the financial reports.

The study also recommended the necessity of developing the websites of companies listed on the Palestine Stock Exchange to comply with the requirements of the use and application of the electronic disclosure system using the language of reports (XBRL).