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Original Research

THE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) ON THE QUALITY OF FINANCIAL REPORTS

Dr. SHAHER FALAH AL-AROUD

Vol 17, No 08 ( 2022 )   |  DOI: 10.5281/zenodo.7113199   |   Author Affiliation: Al Isra University, Amman, Jordan   |   Licensing: CC 4.0   |   Pg no: 1939-1946   |   To cite: Dr. SHAHER FALAH AL-AROUD. (2022). THE IMPACT OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) ON THE QUALITY OF FINANCIAL REPORTS. 17(08), 1939–1946. https://doi.org/10.5281/zenodo.7113199   |   Published on: 31-08-2022

Abstract

The aim of this research is to study the impact of extensible business reporting language (XBRL) on the quality of financial reports in companies enlisted in Amman. Stock exchange the analytical descriptive method was used questionnaire through. The study was applied on companies enlisted in Amman stock exchange. The results showed that the level of extensible business reporting language and financial reporting quality among the listed companies enlisted in Amman stock exchange is ؛ high. Besides, there is a statistically significant effect of extensible business reporting language (XBRL) on the quality of financial reports in companies enlisted in Amman stock exchange. The researcher recommended based on the results of the study: The necessity of establishing an accounting standard that organizes using (XBRL) in accordance with the requirements and regulations of disclosing accounting information in the light of the international accounting standards.


Keywords

extensible business reporting language, quality of financial reports, companies enlisted in Amman stock exchange.