The effect of providing disclosure and transparency requirements in financial reporting on the quality of accounting information

الملخص EN

Research aim is identifying basic requirements for disclosure and transparency in financial reports of economic units and their effect on quality of accounting information provided by the financial reports.

The research focused on transparency and disclosure, which offers critical information and important which might affect user behavior by increasing quality of provided information.

Disclosure and transparency requirements in financial reports were significantly enhanced by quality of accounting information which provided by reports.

The authors recommend that, the requirements of transparency and disclosure in the financial reports must be seriously entitled in order to provide an impact quality information which might be used by every user.