أثر الإفصاح المحاسبى الإلکترونى بإستخدام لغة تقارير الأعمال الموسعة (XBRL) على تحسين جودة التقارير المالية ( دراسة استطلاعية ) .

المؤلف

الجامعة العمالية فرع طنطا

المستخلص

This study presents theoretical and conceptual framework of the language (XBRL) and illustrates the practical steps for how to spread and use of electronic disclosure by using (XBRL) and the requirements of success for disclosure and benefits from the use of this language and procedures that must be made to adopt and spread the language (XBRL)  use in Egypt and then provide a proposal framework for the elements available in the language (XBRL) which lead to improving the quality of financial reporting. The data for this study was obtained by means of a survey questionnaire conducted with 150 questions from various specialists but the statistical analysis done for 120 ones and the researcher found the following results: XBRL language in Egypt is not applied until now; The current financial report in the Egyptian business environment doesn't have the required quality of financial reporting standards for needs of stakeholders; and The disclosure by using XBRL language works to improve the quality of financial reporting by increasing transparency in the reports, high quality of accounting information from these reports for stakeholders, the exchange of data and financial analysis easily, increasing the degree of compliance with International Standards of Accounting , the globalization of the financial report, the integration with the SOX law, reducing the information asymmetry and manipulation of internal information and reduces the level of earnings management.
مجلة البحوث المحاسبية
المجلد 2، العدد 2
ديسمبر 2015
الصفحة 497-532

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