العلاقة بين مخاطر الافصاح الالکتروني وجودة المعلومات المحاسبية

عبد السلام, کمال; محمود السجاعي, محمود; نهاد ابراهيم, سمر

doi:10.21608/alat.2018.207403

العلاقة بين مخاطر الافصاح الالکتروني وجودة المعلومات المحاسبية

نوع المستند : المقالة الأصلية

المؤلفون

جامعة المنصورة

10.21608/alat.2018.207403

المستخلص

Abstract This study aims to identify the risks resulting from the use of Internet Reporting by companies, and the impact of these risks on the availability of qualitative characteristics of information. This study has shown the extent to which the specific characteristics of information are affected by the risks of Internet Reporting . Where 2 credibility has been affected by the risk of Internet Reporting negatively, and affected the property of convenience positively. This is due to the continuous updating of the information and the chaos of electronic publishing and its optional nature. Therefore, a standard should be applied to regulate the electronic disclosure of companies due to the importance of this type of disclosure.

الموضوعات الرئيسية

مجالات العلوم التجارية وهى فروع الإدارة والمحاسبة والاقتصاد والعلوم السياسية والإحصاء التطبيقي والتأمين

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