{"id":3708,"date":"2024-11-29T15:39:30","date_gmt":"2024-11-29T15:39:30","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=3708"},"modified":"2024-11-29T15:39:31","modified_gmt":"2024-11-29T15:39:31","slug":"%d8%af%d9%88%d8%b1-%d8%a7%d9%84%d8%a5%d9%81%d8%b5%d8%a7%d8%ad-%d8%a7%d9%84%d8%a7%d9%84%d9%83%d8%aa%d8%b1%d9%88%d9%86%d9%8a-%d9%88%d9%81%d9%82-xbrl-%d9%81%d9%8a-%d8%a7%d9%84%d8%ad%d8%af-%d9%85%d9%86","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=3708","title":{"rendered":"\u062f\u0648\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u0641\u0642 (XBRL) \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0645\u0634\u0643\u0644\u0629 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (\u062f\u0631\u0627\u0633\u0629 \u0627\u062e\u062a\u0628\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646-\u0627\u0644\u0623\u0631\u062f\u0646)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a (XBRL) \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0645\u0634\u0643\u0644\u0629 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0646\u0633\u0628\u0629 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a (XBRL) \u062d\u064a\u062b \u062a\u0645 \u0625\u0639\u0637\u0627\u0621 \u0627\u0644\u0648\u0632\u0646 1 \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0637\u0628\u0642 \u0641\u064a\u0647\u0627 \u0648\u0648\u0632\u0646 \u0635\u0641\u0631 \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0645 \u064a\u0637\u0628\u0642 \u0641\u064a\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645\u060c \u0643\u0645\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0645\u0648\u0630\u062c (Bid Ask Spread) \u0644\u0645\u0639\u0631\u0641\u0629 \u0645\u0633\u062a\u0648\u0649 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0637\u0628\u0642\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646 \u0648\u0627\u0644\u0628\u0627\u0644\u063a \u0639\u062f\u062f\u0647\u0627 14 \u0628\u0646\u0643\u060c \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2016 \u0627\u0644\u0649 \u063a\u0627\u064a\u0629 2023\u060c \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0647\u0646\u0627\u0643 \u062f\u0648\u0631 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a (XBRL) \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0645\u0634\u0643\u0644\u0629 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0632\u064a\u0627\u062f\u0629 \u0645\u062f\u0649 \u0627\u0644\u0633\u0639\u0631 \u0628\u064a\u0646 \u0627\u0644\u0628\u0627\u0626\u0639 \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629:(\u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u060c XBRL\u060c Bid Ask Spread)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Abstract:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">The study aimed to know the effect of applying the electronic disclosure system (XBRL) in reducing the problem of information asymmetry. To achieve this goal, the study used the percentage of application of the electronic disclosure system (XBRL), where the weight was given 1 for the years it was applied and zero for the years it was not applied. The Bid Ask Spread model was also used to know the level of information symmetry. The study was applied to all banks listed on the Amman Stock Exchange, which numbered 14 banks, from 2016 to 2023. The study concluded that there is a role for the electronic disclosure system (XBRL) in increasing the problem of information asymmetry by increasing the price range between the seller and the buyer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Keywords: information asymmetry, electronic disclosure, XBRL, Bid Ask Spread.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0639\u062f\u0627\u062f : <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0637\u0627\u0647\u0631 \u0639\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645 \u0639\u0644\u064a \u0631\u062c\u0628<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0645\u062d\u0627\u0636\u0631-\u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;\u062c\u0627\u0645\u0639\u0629 \u0645\u0635\u0631\u0627\u062a\u0629<\/strong><\/p>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1FZ1DSeQ4eqmy7P20J5hc8JanKeQbrXTW\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">\u062a\u062d\u0645\u064a\u0644<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"3708\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0644\u062e\u0635: \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a (XBRL) \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0645\u0634\u0643\u0644\u0629 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0646\u0633\u0628\u0629 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a (XBRL) \u062d\u064a\u062b \u062a\u0645 \u0625\u0639\u0637\u0627\u0621 \u0627\u0644\u0648\u0632\u0646 1 \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0637\u0628\u0642 \u0641\u064a\u0647\u0627 \u0648\u0648\u0632\u0646 \u0635\u0641\u0631 \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0645 \u064a\u0637\u0628\u0642 \u0641\u064a\u0647\u0627 \u0627\u0644\u0646\u0638\u0627\u0645\u060c \u0643\u0645\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0645\u0648\u0630\u062c (Bid Ask Spread) \u0644\u0645\u0639\u0631\u0641\u0629 \u0645\u0633\u062a\u0648\u0649 \u062a\u0645\u0627\u062b\u0644 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[129],"tags":[],"class_list":["post-3708","post","type-post","status-publish","format-standard","","category-129"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3708"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3708\/revisions"}],"predecessor-version":[{"id":3709,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3708\/revisions\/3709"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}