أثر تطبيق بعض معايير المحاسبة الدولية المعدلة في جودة القوائم المالية : دراسة تطبيقية على البنوك التجارية الأردنية
Other Title(s)
Impact of implementing some of the modified international accounting standards (IAS) on the quality of the financial statements : an empirical study on Jordanian commercial banks
Author
Source
مجلة الزرقاء للبحوث و الدراسات الإنسانية
Issue
Vol. 17, Issue 1 (30 Apr. 2017), pp.66-80, 15 p.
Publisher
Zarka Private University Deanship of Scientific Research and Graduate Studies
Publication Date
2017-04-30
Country of Publication
Jordan
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aims to recognize the importance of some of the modified international accounting standards and the impact of their application on the quality of financial statements in the Jordanian commercial banks.
To achieve this purpose, the researcher has to develop a questionnaire includs in its final form (32) items.
That coverd among the independent variables vepresented by (modified International Accounting Standards) and the dependent variable (quality of the financial statements).
The validity and reliability of the overall sample question was tasted and the value of (Cronbach's alpha) coefficient for total tool is (0.938).
The study was conducted on the managers, financial managers, accountants, and auditors in the above mentioned banks.
The overall sample is made of (76) - manager, financial manager, accountant, and auditor, and selecting the final study sample equals to (31) manager, financial manager, accountant, and auditor.
The study has come to some reasults, among them are the following : a.
The results related to estimates of the study sample in Jordanian commercial banks shows that the application degree of the modified international accounting standards in the mentioned banks, represented by (tangible fixed assets, earnings per share, intangible assets, and properties investment) is (positive).
This means that the application level of the previous criteria was (high) from samples perspective.
b.
The results indicated that there is statistically a significant impact at the significance level (α = 0.05), for three criteria (tangible fixed assets, earnings per share, and intangible assets) on the quality of the financial statements in e Jordanian commercial banks.
American Psychological Association (APA)
البياتي، محمود جلال. 2017. أثر تطبيق بعض معايير المحاسبة الدولية المعدلة في جودة القوائم المالية : دراسة تطبيقية على البنوك التجارية الأردنية. مجلة الزرقاء للبحوث و الدراسات الإنسانية،مج. 17، ع. 1، ص ص. 66-80.
https://search.emarefa.net/detail/BIM-766283
Modern Language Association (MLA)
البياتي، محمود جلال. أثر تطبيق بعض معايير المحاسبة الدولية المعدلة في جودة القوائم المالية : دراسة تطبيقية على البنوك التجارية الأردنية. مجلة الزرقاء للبحوث و الدراسات الإنسانية مج. 17، ع. 1 (2017)، ص ص. 66-80.
https://search.emarefa.net/detail/BIM-766283
American Medical Association (AMA)
البياتي، محمود جلال. أثر تطبيق بعض معايير المحاسبة الدولية المعدلة في جودة القوائم المالية : دراسة تطبيقية على البنوك التجارية الأردنية. مجلة الزرقاء للبحوث و الدراسات الإنسانية. 2017. مج. 17، ع. 1، ص ص. 66-80.
https://search.emarefa.net/detail/BIM-766283
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 80
Record ID
BIM-766283