Document Details

Document Type : Thesis 
Document Title :
IMPACT OF USING SMARTDEVICES IN E-ACCOUNTING DISCLOSURE ON INVESTORS DECISIONS
ثر استخدام الأجهزة الذكية في الإفصاح المحاسبي الإلكتروني على قرارات المستثمرين
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : The The present study aims to hold comparisons between the Republic of Egypt and the Kingdom of Saudi Arabia in terms of the impact of using mobile devices to access disclosed accounting information and companies’ financial reports, on investors’ decisions. It also aimed to draw comparisons between the findings of this study and the findings of the study conducted by researcher (Awadh, 2012) that was conducted in the Arab Republic of Egypt, on the impact of using smart devices to access disclosed accounting information and companies’ financial reports, on investors’ decisions. This study employs the comparative approach. Andthe study relied on the questionnaire to collect the data from the study participants. The sample of the study consists of (103) participants, including financial analysts working in financial brokerage companies, and academic members, working in the accounting profession. A number of findings have been reached, the most significant of which are: First, using smart devices improves the electronic accounting disclosure of financial reports about companies. Second, smart devices ensure timeliness of information, and provide instant access to financial statements, which in turn improves the investors’ decisions in the Saudi Stock Market. Third, using smart devices can provide solutions to several issues relating to electronic accounting disclosures. Finally, there are several risks associated with the use of smart devices for electronic disclosure. Nonetheless, companies can reduce those risks by following the information security measures. Keywords: Electronic Accounting Disclosure; Smart Devices; Investors' Decisions; Saudi Stock Exchange Market. 
Supervisor : Prof. Abdul Latif bin Mohammed Bashich 
Thesis Type : Master Thesis 
Publishing Year : 1439 AH
2018 AD 
Co-Supervisor : Dr. Tarek Ben Hassan Kushak 
Added Date : Monday, August 13, 2018 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
نرمين محمد البخاريAl Bukhari, Nermeem MohammedResearcherMaster 

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 43684.pdf pdf 

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