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The Extend of Applying the Extensible Business Reporting Language at Jordanian Industrial Companies

Author

Listed:
  • Omar Ikbal Tawfik1

    (Department of Accounting & Finance Dhofar University, Salalah, Sultanate of Oman)

  • Ahmad Faisal Hayek

    (Department of Administration, Emirates Canadian University College, UAE,)

  • Ahnaf Ali Al-Smadi

    (Department of Accounting, Applied Science University, Amman, Jordan.)

Abstract

The purpose of this study is to the Extend of applying the extensible business reporting language at Jordanian Industrial Companies the aim is to identify the role of this language in developing electronic publishing information in Jordan, The study had been formed five hypotheses to test these variables and the relation among them, for this purpose the study had a questionnaire distributed to a sample of (90) person representing the community. The most important results show: That the Laws and regulations, organizational factors, individuals working, technical factors applied in the Jordanian industrial companies support the application of the language of the expanded business reports.

Suggested Citation

  • Omar Ikbal Tawfik1 & Ahmad Faisal Hayek & Ahnaf Ali Al-Smadi, 2017. "The Extend of Applying the Extensible Business Reporting Language at Jordanian Industrial Companies," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 66-75.
    • Handle: RePEc:eco:journ3:2017-01-09
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    References listed on IDEAS

    as
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    5. Yoon, Hyungwook & Zo, Hangjung & Ciganek, Andrew P., 2011. "Does XBRL adoption reduce information asymmetry?," Journal of Business Research, Elsevier, vol. 64(2), pages 157-163, February.
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    More about this item

    Keywords

    Extensible Business Reporting Language; Environmental Factors; Jordanian Industrial Companies;
    All these keywords.

    JEL classification:

    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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