دور لغة الإفصاح المحاسبي الإلكتروني (XBRL)‎ في تحسين جودة المعلومات المالية

Abstract EN

The aim of this study is to shed light on the electronic accounting disclosure and the language of the Extensible Business Reporting Language (XBRL).

As this type of language has grown globally, we have defined its role and contribution to the quality of financial information.

The second topic dealt with the concepts of the quality of financial information.

The third topic was the electronic disclosure language (XBRL).

The study concluded that the electronic disclosure and the quality of financial information have a strong relationship, As it plays an active role in enhancing the quality of financial information by providing transparency and reliability.