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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

Author

Listed:
  • Mohanad Fayiz Al-Dweikat

    (Isra University Amman-Jordan)

  • Majdi Wael Alkababji

    (Al-Quds Open University- Palestine)

  • Othman Othman

    (Isra University Amman-Jordan)

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.

Suggested Citation

  • Mohanad Fayiz Al-Dweikat & Majdi Wael Alkababji & Othman Othman, 2022. "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," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 34-48.
    • Handle: RePEc:dat:dialog:y:2022:i:2:p:34-48
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    File URL: http://hdl.handle.net/10610/4653
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    More about this item

    Keywords

    Jordanian commercial banks; еlectronic disclosure; accounting information; credit decisions; the Corona crisis;
    All these keywords.

    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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