أثر تطبيق معايير التقارير المالية الدولية IAS IFRS على جودة المعلومات المالية : دراسة عينة من الأكاديميين و المهنيين

الملخص EN

International financial reporting standards have achieved a global reach and acceptance, with different countries adopting them to meet international accounting requirements.

This study aims to highlight the impact of international financial reporting standards' application on the quality and the qualitative characteristics of financial information ; it also aims through the application side to study a sample of academics and professionals by analyzing the questionnaire through the SPSS statistical package program, using linear regression models.

The study found that international financial reporting standards help to implement the basic and supportive characteristics of financial information such as suitability, credibility, reliability, and comparability.

They had also a statistical impact on the quality of financial information, and the correlation between the two variables was both direct and strong; this is what the impact factor has confirmed.