The Effect of the Reliability of Accounting Information Systems on Electronic Disclosures on the Stock Prices: Applied Study on Industrial Companies Listed on Amman Stock Exchange
Notice bibliographique
Résumé
The study aims at identifying the impact of the reliability of the accounting information systems (security, confidentiality, privacy, the integrity of processes and readiness) on the stock prices of Jordanian industrial companies in Amman Stock Exchange and determining the effect of electronic disclosures (the appropriate timing, predictability and ability to reorganizing) in improving that impact; depending on the descriptive analytical approach, the questionnaire was designed and distributed to the sample of the study composed of directors of financial departments and divisions related to financial issues, monitoring and internal audit and information technology at industrial companies listed on Amman Stock Exchange, with the average of two questionnaires in each company. The number of questionnaires retrieved and statistically analyzed (118), (90.8%) of distributed questionnaires. The results of the multiple regression analysis showed a statistically significant effect on the reliability of accounting information systems in their dimensions (security, confidentiality, privacy, integrity of processes, and readiness) on the stock prices of Jordanian industrial companies in Amman Stock Exchange, where the moral effect appeared in all dimensions, except (security, integrity of processes). The results of the regression analysis showed that electronic disclosures were represented by (the appropriate timing, predictability and ability to reorganizing) which lead to improve the effect of accounting information systems on the stock prices of Jordanian industrial companies in Amman Stock Exchange. The study recommended to increase the level of interest in the reliability of accounting information systems, and to increase the level of its application and activation in the Jordanian industrial companies, because of its role in improving the performance of the company, and maximize their market value through its accounting information to shareholders of accurate, convenience, timely, reliable, consequently ensuring their survival and continuity, and to increase the awareness of the management of Jordanian industrial companies and financial statements preparers about the importance of electronic disclosure and the benefits it achieves in addition to the resulting risks, and adopt effective procedures to verify the security and reliability of accounting information that electronically disclosed and to transmit the information securely by users.
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Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,001 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,000 | 0,000 |
| Études des sciences et des technologies | 0,000 | 0,000 |
| Communication savante | 0,000 | 0,000 |
| Science ouverte | 0,001 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,000 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».