دور الإفصاح المحاسبي وفق معايير المحاسبة الدولية في تفعيل المحتوى الإعلامي للكشوف المالية : دراسة ميدانية

الملخص EN

Through this study, we seek to measure the role of accounting disclosure in accordance with international accounting standards in activating the media content of financial statements in the Algerian accounting environment.

and professionals in the accounting field in Algeria, The questionnaire tool was relied upon to collect data.

Through its analysis, it was concluded that there is a statistically significant effect of accounting disclosure in accordance with international accounting standards on the effectiveness of the media content of the financial statements.

Finally, the study recommended the need to continue applying international accounting standards when preparing financial statements because of their impact on improving the quality of accounting information.