عناصر مشابهة
XBRL As Process to Improve The Quality of Information and Efficiency of The Stock Market in North African Countries
| المصدر: | مجلة الباحث |
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| الناشر: |
جامعة قاصدي مرباح ورقلة
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | |
| المجلد/العدد: | ع18 |
| محكمة: | نعم |
| الدولة: | الجزائر |
| التاريخ الميلادي: | 2018 |
| الصفحات: | 583 - 598 |
| DOI: | 10.35156/0505-000-018-040 |
| ISSN: | 1112-3613 |
| رقم MD: | 972302 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | This research aims to emphasize the role of the "Extended Business Report Language" (XBRL) in the electronic publication of accounting information and its contribution to the efficiency of the stock market in order to sensitize the institutions of North African countries to the need to introduce this new technology in the accounting disclosure process. And therefore improve the effectiveness of their financial reporting because transparency and integrity are the basis of trust in both the financial and nonfinancial communities. The efficiency and transparency of financial reporting on the North African stock market would allow the attraction of effective investment and the preservation of the prosperity of global markets. In order to achieve our goal, we conducted a field study to validate our plan. The questionnaire was distributed to certain professionals in the countries having worked with the language "XBRL" (South Africa, Malaysia, Jordan, Oman, Romania...). First, we intended to appreciate the close relationship between the "XBRL" language and the Quality of financial information. Then, in the second part, we wanted to understand the relationship between the "XBRL" language and the efficiency of the stock market . |
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