دور الإفصاح المحاسبي الإلكتروني في تحسين جودة التقارير المالية و تقليص فجوة عدم تماثل المعلومات في بيئة الأعمال الأردنية

Abstract EN

The purpose of this paper is to study and clarify the electronic accounting disclosure concepts, natures and development stages as well as its components.

Furthermore, its role in improving the quality of financial reporting as well as in reducing the gap of the asymmetry of information in the Jordanian business environment is explained in order to help the users of financial reports in making better decisions.

The descriptive, inductive, and deductive analytical is used and conducted on a sample of the financial analysts' opinions in the financial brokerage companies.

Hence the Standard Deviations, the Significant Value and the One Sample T-Test are used to test the research hypotheses and to achieve the research goals.

The results showed that, the electronic accounting disclosure has a role in improving the quality of financial reporting, as well as in reducing the gap of the asymmetry of information in the Jordanian business environment.