فاعلية الخصائص النوعية للمعلومات المحاسبية على جودة التقارير المالية: دراسة تطبيقية على بعض المصارف التجارية بالمملكة العربية السعودية

الملخص EN

The study aimed to identify the availability of qualitative characteristics of accounting information in the financial reports of commercial banks in the Kingdom of Saudi Arabia, and to achieve the goal a descriptive analytical approach has been followed because its nature suits the study.

a scientific judged questionnaire was distributed to the study population.

tests of reliability and validity have been conducted to ensure questionnaire validity.

the study concluded that the information provided by commercial banks in their financial reports has the qualitative characteristics of accounting information.

the financial reports are of good quality, and the study came out with important recommendations, including the necessity of presenting the accounting information in the financial reports in a way that suits the level of user knowledge, and the need for users to inform the accounting information about the accounting methods and policies used in preparing the financial reports