Paper Title
THE IMPACT OF ELECTRONIC DISCLOSURE BY THE LANGUAGE OF EXTENDED BUSINESS REPORTS ON STOCK LIQUIDITY IN JORDANIAN COMMERCIAL BANKS

Abstract
Abstract - This study aimed to examine the impact of adopting of Electronic Disclosure by the Language of Extended Business Reports on stock liquidity. The study population consisted of accountants and employees in the financial field in the 12 Jordanian commercial banks, and a sample was taken randomly from (250) accountants and employees, where (199) questionnaires were retrieved, with a response rate of (79.9%). To achieve the objectives of the study, the analytical class method was used, based on a questionnaire developed for this purpose as a study tool, consisting of (15) items. Statistical methods appropriate for this type of studies were used and the study reached a set of results, the most important of which was that there is a significant effect of adopting XBRL extended business reports on stock liquidity in Jordanian commercial banks,In light of the results of the study, the most prominent recommendations were the necessity for Jordanian commercial banks listed on Amman Stock Exchange to continue holding training courses for accountants and employees to raise awareness in the adoption and application of XBRL extended business reports. Keywords - XBRL Extended Business Reports, Stock Liquidity.