The Impact of the Integration between the Relevance and Reliability of Accounting Information (AI) in the Level of Accounting Disclosure in Jordanian Industrial Firms

Omar Fareed Shaqqour

International Journal of Economics and Finance, 2018, vol. 10, issue 6, 97-103

Abstract: This study aims to measure the effect of the integration between the relevancy and reliability of AI in improving the level of accounting disclosure in Jordanian industrial firms listed on the ASE, by measuring the effect of the integration between the relevancy and reliability of AI in raising the level of compulsory and voluntary disclosure, because the accounting disclosure is important for decision makers and beneficiaries to make there suitable decisions, this study try to determinate the effect of the integration between the relevancy and reliability of AI, which is characterized by good AI, in assess whether disclosure is important or unimportant, and to determinate the role of increasing the relevancy and the reliability of AI on improves the level of compulsory and voluntary accounting disclosure. The study sample was 50 firms selected randomly from industrial firms listed on the ASE, and the study used a regression analysis method to test hypotheses. The study concluded that there isn¡¯t affect on the degree of availability of Integration between the relevancy and reliability and the level of compulsory accounting disclosure in industrial firms listed on the ASE. Whereas, the results of the study showed that there is an effect on the degree of availability of Integration between the relevancy and reliability and the level of voluntary accounting disclosure in industrial firms listed on the ASE. Which means that the difference between the industrial firms in the level of voluntary accounting disclosure is due to the degree of availability of Integration between the relevancy and reliability of AI.

Keywords: characteristics of the AI quality; compulsory disclosure; and voluntary disclosure (search for similar items in EconPapers)
Date: 2018
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