آثار جودة الإبلاغ المالي على أنشطة التجارة الإلكترونية

Other Title(s)

The effects of the financial reporting quality on e-commerce activities

Joint Authors

ليث خليل إبراهيم
دريد عادل عبد الرزاق
ثابت حسان ثابت

Source

مجلة كلية بغداد للعلوم الاقتصادية الجامعة : مجلة علمية محكمة نصف سنوية تعنى بالدراسات و البحوث الاقتصادية و الإدارية و المعلوماتية

Publisher

Baghdad College of Economic Sciences University

Publication Date

2020-12-31

Country of Publication

Iraq

No. of Pages

14

Main Subjects

Economy and Commerce

Topics

• Researchers
• Management
• International economic integration
• Social networking Web sites
• Finance
• Financial statements
• Investments
• Electronic commerce
• Decision making
• Behaviour
• Business
• Investment analysis

English Abstract

This research aims to clarify term of the financial reporting quality and its goals, the most important qualitative and behavioral characteristics of useful financial information, and identifying the theoretical framework of e-commerce, its activities, and the most important characteristics with clarification of the most important obstacles facing it, also it aims to analyze the effects of financial reporting quality on e-commerce activities statistically.

Where the research problem lies in the fact that the e-commerce environment with its forces or elements through which the commercial business is practiced according to its electronic style based on the accepted accounting principles and assumptions, therefore the financial reporting quality has a role in the development or deterioration of modern environment.

The research stems from a main hypothesis that the financial reporting quality for the economic unit can contribute to enhance e-commerce activities, help in developing its environment, and affect it positively.

The researchers concluded many results, the most important of which was that financial reporting in the economic unit aims to provide useful accounting information for management and stakeholders in order to rationalize financial decisions and improve the financial position of the economic unit as well as provide financial information to external parties in order to clarify the view of activities carried out by the economic unit and provide a solid ground for rational credit or investment decisions.

So, the researchers recommended the need to strengthen the financial reporting quality in the economic units in order to contribute in the development and improvement of e-commerce activities and enhance public confidence in such activities

Data Type

Conference Papers

Record ID

BIM-1261596

• APA
• MLA
• AMA