The study aims at identifying the impact of the reliability of the accounting information systems (security, confidentiality, privacy, the integrity of processes and readiness) on the stock prices of Jordanian industrial companies in Amman Stock Exchange and determining the effect of electronic disclosures (the appropriate timing, predictability and ability to reorganizing) in improving that impact; depending on the descriptive analytical approach, the questionnaire was designed and distributed to the sample of the study composed of directors of financial departments and divisions related to financial issues, monitoring and internal audit and information technology at industrial companies listed on Amman Stock Exchange, with the average of two questionnaires in each company. The number of questionnaires retrieved and statistically analyzed (118), (90.8%) of distributed questionnaires. The results of the multiple regression analysis showed a statistically significant effect on the reliability of accounting information systems in their dimensions (security, confidentiality, privacy, integrity of processes, and readiness) on the stock prices of Jordanian industrial companies in Amman Stock Exchange, where the moral effect appeared in all dimensions, except (security, integrity of processes). The results of the regression analysis showed that electronic disclosures were represented by (the appropriate timing, predictability and ability to reorganizing) which lead to improve the effect of accounting information systems on the stock prices of Jordanian industrial companies in Amman Stock Exchange. The study recommended to increase the level of interest in the reliability of accounting information systems, and to increase the level of its application and activation in the Jordanian industrial companies, because of its role in improving the performance of the company, and maximize their market value through its accounting information to shareholders of accurate, convenience, timely, reliable, consequently ensuring their survival and continuity, and to increase the awareness of the management of Jordanian industrial companies and financial statements preparers about the importance of electronic disclosure and the benefits it achieves in addition to the resulting risks, and adopt effective procedures to verify the security and reliability of accounting information that electronically disclosed and to transmit the information securely by users.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.