مدى توفر الخصائص النوعية في المعلومات المحاسبية المعدة وفق النظام المحاسبي المالي SCF و أثرها على الإفصاح المحاسبي : دراسة ميدانية

الملخص EN

This study aimed to show the availability of qualitative characteristics in accounting information prepared in accordance with the financial accounting system SCF and its impact on SCF accounting disclosure, and in order to achieve the objectives of the study, the researcher designed a questionnaire form distributed to a specific sample consisting of academics and professionals with a relationship with the subject of accounting, as well as tax sector employees and employees of some economic institutions.

The study concluded that SCF provides high quality accounting information that meets the needs of its users, and that when qualitative characteristics are available in accounting information, this improves and activates accounting disclosure.