The Expected Impact of Using Extensible Business Reporting Language on Financial Information Quality in Jordanian Banks

Abstract

This study aimed to reveal the expected impact of using eXtensible Business Reporting Language (XBRL) on the quality of the financial reports in Jordanian banks. It is one of the applications of modern information technology in the era of electronic disclosure. To achieve the objectives of the study, a questionnaire was distributed to a randomized study sample of (109) respondents from the staff of the Technical Department and the Financial Department in Jordanian banks. The data was analyzed using the descriptive and inferential method, and after performing the statistical analysis using the Statistical Package for Social Sciences (SPSS), The study found that there is a statistically significant effect of using (XBRL) on the quality of financial reports in Jordanian banks, and the study recommended that the central bank should hold seminars and practical courses for accountants on the importance of (XBRL), and work To start applying this language to prepare future financial statements.

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