The main objective of the study was to identify the effect of accounting disclosure of sustainability reports on Going Concern in the Arab Bank. To achieve the objective of the study, the content of the sustainability reports issued by Arab Bank were analyzed to identify the disclosure level for the economic, environmental and social dimensions in accordance to the (GRI,2014) initiative indicators. Furthermore, the Going Concern ability of the bank was measured using a set of financial indicators selected based on the results reported in previous literature addressing Continuity in commercial banks. Data used in the current study was taken from the sustainability reports and the annual statements issued by The Arab Bank (2010-2014). The study concluded that there is a significant effect of the disclosure of the dimensions of all the sustainability reporting on the return on assets and the return on equit). The study recommended the need for Arab Bank to disclose the dimensions of sustainability dimension in accordance to the International disclosure Initiative (GRI, 2014).There is also a need for more disclosure of the accounting activities in annual statements to provide a clearer picture for the sustainability accounting statements and annual statements which reflect the Arab Bank concern with respect to sustain the community resources and its ability to Concern Going.
Reliable data transfer protocols are algorithmic techniques that guarantee the safe and secure transport of data through networks that could experience data loss or corruption. The performance of the systems and some accounting information systems (AIS) will be negatively impacted if the real-time data is not sent. The main factors that affect the performance of computer networks are the number of users, the hardware and software and the bandwidth. The computer network performance will play a role in the performance of the banks as it is an important component of the bank infrastructure. With the advancement of information technology, network technology, and computer technology, computers have been utilized to aid AIS operations, and AIS has become an unavoidable trend of development. Therefore, the purpose of this study was to investigate Data analysis in computer networks to improve AIS performance in Jordanian banks. A questionnaire was used to obtain the information. Jordanian banks account for the bulk of the participants in the survey. A total of 115 people took part in the study. According to the conclusions of this study, communication technology networks have a statistically significant impact on the growth of Jordanian banks' improved AIS performance.
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