The Importance Of Electronic Disclosure Of Financial Reporting And How Realized By The Banking Sector
DOI:
https://doi.org/10.25007/ajnu.v6n1a20Keywords:
Disclosure, Electronic Publishing, Financial Reporting, Authentic DisclosureAbstract
This research aims to find out the extent of realizing the significance of electronic disclosure of financial reporting over studying disclosure concept according to the accounting literature historically. A total of 30 hard copies questionnaire have been distributed on research sample. The research applied descriptive analytical approach through studying content, percentage, frequency, mean and T-test in order to fulfil the research results. The Study concluded the banks operated in Erbil Province has a luck of realization about electronic disclosure of financial reporting and they do not have electronic disclosure system, due to the poor experience, skills and the absence of clear policies of banks management. The researchers recommended banks operated in Erbil Province to employ electronic disclosure system to overcome the obstacles facing traditional banks, as well as to follow globalization trends in this regards which may improve their performance. This can be done by opening courses and seminars in the area of disclosure and providing accounting information through websites to overcome difficulties and problems, in addition to address them.
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www.accdiscussion.ed
www.xbrl.org
www.infotechaccountants.com
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www.thawra.alwehda.gov.sy
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