تأثير العولمة في مستوى الإفصاح المحاسبي – دراسة على الشركات الصناعية الأردنية المدرجة في سوق عمّان المالي
Abstract
يركز هذا البحث على دراسة أثر العولمة في مستوى الإفصاح المحاسبي في الشركات، والتي يتم قياسها من خلال ثلاثة مؤشرات هي: نسبة مساهمة المستثمرين الأجانب في رأس مال الشركة، والمبيعات الأجنبية، وعدد الشركات التابعة الأجنبية خارج حدود الدولة التي تعمل فيها الشركة. حيث يهدف هذا البحث إلى دراسة مستوى الإفصاح المحاسبي في التقارير المالية للشركات الصناعية الأردنية المدرجة في سوق عمّان المالي، بالإضافة إلى دراسة العلاقة بين مستوى العولمة للشركة وبين مستوى الإفصاح المحاسبي فيها.
خلص البحث إلى أن متوسط مستوى الإفصاح المحاسبي في الشركات الصناعية الأردنية المدرجة في سوق عمّان المالي يبلغ 60,97%. بالإضافة إلى وجود علاقة إيجابية بين كل من نسبة مساهمة المستثمرين الأجانب في رأس مال الشركة، والمبيعات الأجنبية، وعدد الشركات التابعة الأجنبية، وبين مستوى الإفصاح المحاسبي للشركات الصناعية المدرجة في سوق عمّان المالي. أي إن مستوى الإفصاح المحاسبي في الشركة يزداد كلما ازداد مستوى العولمة فيها.
This research studies the impact of globalization on the level of accounting disclosure in companies. Globalization has been measured by three indicators: the percentage of contribution of foreign investors in the company's capital, foreign sales, and the number of foreign subsidiaries outside the country in which the company operates. This research aims to study the level of accounting disclosure in the financial reports of Jordanian manufacturing listed companies on the Amman Securities Exchange, in addition to study the relationship between the level of company globalization and the level of accounting disclosure.
This research found that the average of the level of accounting disclosure in Jordanian manufacturing listed companies on the Amman Securities Exchange is 60, 97%. Also, there is a positive relationship between the percentage of contribution of foreign investors in the company's capital, foreign sales, and the number of foreign subsidiaries and between the levels of accounting disclosure for Jordanian manufacturing listed companies on the Amman Securities Exchange. This means that the level of accounting disclosure increases with increasing of the level of globalization.
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