انعكاسات التحفظ المحاسبي على الملائمة القيمة للمعلومات لأغراض اتخاذ القرار في ظل التوجه الدولي نحو محاسبة القيمة العادلة

الملخص EN

The interest on the concept of adequacy of accounting information by the capital market influenced on the importance of the concept of accounting conservatism adopted by the institutions, and its effectiveness in achieving the quality and adequacy of accounting information in order to help the investors in making rational investment decisions