The Impact of Accounting Disclosure Levels on Improving the Mental Image of Pharmaceutical Companies in Jordan

Mohammad Nadem Dabaghie

doi:10.7176/rjfa/10-8-17

Abstract

The study aims to measuring the impact of accounting disclosure levels on improving the mental image of the pharmaceutical companies in Jordan. The study population consists of the top and middle management in the pharmaceutical companies in Jordan were is the total number equal (13) in the year of 2018. The total number of employees is (5500) Of whom (170) occupy leadership positions and the inspection unit was the directors and heads of departments,A random sample of managers and department heads was selected. The sample consisted of (130) director and head of department. The analytical descriptive method was used to determine the impact between the levels of accounting disclosure and mental image of pharmaceutical companies. The results showed a statistically significant impact of accounting disclosure levels in improving the mental image of pharmaceutical companies in Jordan. Keywords : Accounting Disclosure, Mental Image, pharmaceutical companies in Jordan DOI : 10.7176/RJFA/10-8-17 Publication date : April 30 th 2019

Highlights

Disclosure is generally defined as: the transmission of knowledge or the transfer of information from the source of its production to a stable use or use
Many organizations have realized the importance of a good mental image, so they have invested considerable money in trying to establish it in the minds of stakeholders
Gregory (1999) believes that each organization has a mental image, and that a good mental image has a big impact on the success of organizations

Summary

Introduction

Disclosure is generally defined as: the transmission of knowledge or the transfer of information from the source of its production to a stable use or use. Study questions The elements of the study problem can be expressed by the following questions: 1 - What is the impact of the levels of accounting disclosure in improving the mental image of pharmaceutical companies in Jordan? Study hypothesis The research seeks to test the following zero hypotheses: H01: There is no statistically significant impact at the level of significance (α = 0.05) to financial disclosure levels (descriptive level of disclosure, level of quantitative and comprehensive disclosure, level of effective disclosure) in improving the mental image of pharmaceutical companies in Jordan. H1-2: There is no statistically significant impact at the level of significance (α = 0.05) to quantitative and comprehensive disclosure in improving the mental image of pharmaceutical companies in Jordan. Fair Disclosure: Fair disclosure concerns balanced attention to the needs of all financial parties Which ensures that the interest of a particular group does not weigh on the interests of other groups by taking into account the interests of all these groups balanced

Adequate disclosure

30-1 The Questionnaire as a whole

3.49 Level of effective disclosure

Findings

Disclosure levels