البدائل النظرية لتقييم جودة التقارير المالية : دراسة تحليلية

الملخص EN

This study aims to investigate the quality of financial reports and factors that affect it.

The study also examines proxies used by previous studies to measure and evaluate the quality of financial reports.

The study concluded that: - The quality of financial reporting is a composite concept of a set of integrated concepts among them; - The quality of reports is influenced by a range of factors and the degree of impact varies from factor to the other; - The reliance on one model to judge the quality of financial reports is not enough, but must combine more than two models, so as to reduce the shortcomings of each model separately and take advantages of each model.