The Electronic Accounting Disclosure in the Quality of Accounting Information “An Applied Study on the Industrial Companies in Amman Stock Exchange”

Purpose: The aim of this study is to identify the effect electronic accounting disclosure (availability scientific efficiency, knowledge and Awareness, environmental legal requirements , safety technological electronic) on quality information “An applied industrial companies enlisted in Amman stock Exchange”. Theoretical framework: Stock Exchange as other sectors, Electronic Disclosure apply resulting provision data all users quantity well standardization timing presentation data, which means reducing asymmetry then achieve performance efficiency that depends related companies. Design/methodology/approach: descriptive statistics used describe questionnaire responses sample using SPSS statistical analysis. population was made up Finance, accounting, auditing managers (50) public shareholding exchange, until 2021. Findings: results show Industrial Companies Exchange, its aspects had a statistically significant influence Quality Accounting Information . Research, Practical & Social implications: implications for adoption will raise confidentiality reliability data. This purpose disclosure, since it decreases possibility misrepresentation manipulation provided electronically. Further can involve many where current only limited information. Originality/value: among first highlighted impact An Applied Study Exchange.