The Efficiency of Disclosure in the Financial Reports in Companies in the Presence of International Accounting Standards and its Effect on Achieving Profits, Success, and Being Unique
Dr. Bader M. Ailwan, Dr. Daas I. Katrib, Dr. Abeer I. Samara

Abstract
The study aims at introducing the influence of disclosure in financial statements on the economical Jordanian firms in the presence of international accounting standards. It also aims at introducing the role of the variables of the study. To achieve these goals, the questionnaire has been carefully studied and developed. The reliability and the consistency coefficient have been checked, too. After collecting questionnaires, they have been coded, entered into a computer to be statistically processed by using SPSS. Here are the results of the study in accordance with its questions and hypothesis.

• Disclosure and openness affect the fairness of the financial statements.
• Commitment to international accounting standards creates a balance between the interests of the administration and the interests of share holders and commercial partners.
• Commitment to disclosure in accordance to international accounting standards attracts new investors.
• The information resulted through disclosure helps the manager to make correct financial decisions.
• Commitment to international accounting standards supports control and questioning in companies.
• Disclosure makes accurate, independent and objective information available.
• Commitment to international accounting standards creates the confidence in the accounting and auditing profession in the corporations.