دور الافصاح المحاسبي البيئي في تعزيز جودة المعلومة المالية : دراسة استطلاعية في شركة صوميفوص تبسة

الملخص EN

The following study aims to investigate the role of environmental accountingdisclosure in enhancing the quality of financial information.

This is given thatfinancial information helps many relevant parties inside, and outside the institution inmaking rational economic decisions if they are correct and honest by addressing itsmost important characteristics: relevance, reliability, timeliness, comparability, understandability, transparency.

SOMIPHOS Company in Tebessa was selected toconduct the study.

The questionnaire is used as a tool for collecting the necessarydata, and it was analyzed using the statistical package spss 25.

the environmental accounting disclosure has a role in enhancing the quality offinancial information in terms of relevance, reliability, understandability andtransparency.

there is no impact of environmental accounting disclosure on the timeliness of financial information in Somifos Tebessa Company.