أثر القياس و الافصاح البيئي على جودة القوائم المالية : دراسة ميدانية لمؤسسة الإسمنت بولاية البليدة

الملخص EN

This study aims to highlight the impact of the accounting disclosure of the environmental costs on the financial statements quality, through a field study of a sample of 34 administrative employees in the cement industrial institution in the state of Blida using the questionnaire tool, the descriptive and analytical approach and case study approach.

The study concluded that the accounting disclosure and measurement of the environmental costs one of the pillars of environmental costs, and a two-way indicator, as it shows whether the industrial institution aware of issues that affect its survival and continuity, on the one hand, and a measure for financial statements users to find out the environmental events and the institution efforts in managing environment and its financial implications, on the other hand.