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

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