The Extent To Which Jordanian Commercial Banks Rely On Electronic Disclosure Of Accounting Information To Rationalize Their Credit Decisions In Light Of The Corona Crisis

Mohanad Fayiz Al-Dweikat, Majdi Wael Alkababji and Othman Othman
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Mohanad Fayiz Al-Dweikat: Isra University Amman-Jordan
Majdi Wael Alkababji: Al-Quds Open University- Palestine
Othman Othman: Isra University Amman-Jordan

Electronic magazine "Dialogue", 2022, issue 2 Year 2022, 34-48

Abstract: This study aims to identify the extent to which Jordanian commercial banks depend on electronic disclosure of accounting information to rationalize their credit decisions in light of the Corona crisis. The study population included all (23) Jordanian commercial banks, and the sample consisted of (81) respondents from credit officials and workers in the credit departments in these banks. The study concluded that Jordanian commercial banks rely on electronic disclosure in the statement of financial position, the income statement, the cash flow list, and the list of shareholders' equity published electronically to rationalize their credit decisions in light of the Corona crisis. The study recommended that Jordanian commercial banks pay more attention to displaying data in the statement of financial position, in which accounting information is disclosed electronically on an accrual basis, and to show the main groups of company accounts and their obligations towards lenders and owners.

Keywords: Jordanian commercial banks; еlectronic disclosure; accounting information; credit decisions; the Corona crisis (search for similar items in EconPapers)
JEL-codes: G28 G32 M4 M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:dat:dialog:y:2022:i:2:p:34-48

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