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dc.contributor.authorAl-Dweikat, Mohanad Fayiz
dc.contributor.authorAlkababji, Majdi Wael
dc.contributor.authorOthman, Othman
dc.date.accessioned2022-09-29T08:03:08Z
dc.date.accessioned2022-09-29T08:03:08Z
dc.date.available2022-09-29T08:03:08Z
dc.date.available2022-09-29T08:03:08Z
dc.date.issued2022
dc.identifier.issn1311-9206
dc.identifier.urihttp://hdl.handle.net/10610/4653
dc.description.abstractThis 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.us_US
dc.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries2;2
dc.subjectJordanian commercial banksus_US
dc.subjectеlectronic disclosureus_US
dc.subjectaccounting informationus_US
dc.subjectcredit decisionsus_US
dc.subjectthe Corona crisisus_US
dc.titleThe Extent To Which Jordanian Commercial Banks Rely On Electronic Disclosure Of Accounting Information To Rationalize Their Credit Decisions In Light Of The Corona Crisisus_US
dc.typeArticleus_US


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