تقييم دور خصائص المعلومة المحاسبية في تفعيل جودة التقارير المالية : دراسة ميدانية

الملخص EN

The study examined the most important qualitative characteristics of accounting information, and its significant impact on the quality of financial reports according to the financial system, which considered that relevance and reliability represent the two characteristics that make accounting information useful for decision-making, in order to issue financial statements that express appropriate and reliable information by its users.

A field study was conducted for a sample of academics and professionals in the accounting field in order to investigate their views regarding the subject in the Algerian environment.

The study concluded the following points: - Economic institutions seek to provide the appropriate features and reliability in light of strong competition between them, which leads to great attention to the quality of financial reports.

- Laws that are obliged to provide qualitative characteristics of accounting information, institutions need to take care of, especially appropriate and reliable, as they are basic characteristics.

- There is a direct relationship between relevance and reliability and activating the quality of financial reports (the more relevant and reliable the more the quality of financial reports).