دور التقارير المالية المرحلية في تحقيق جودة المعلومات المحاسبية : دراسة ميدانية على عينة من المصارف العاملة بمدينة الأبيض

الملخص EN

The study dealt with the role of interim financial reports in achieving the quality of accounting information.

The study problem was represented in the following main question: Is there a statistically significant relationship between the interim financial reports and the appropriateness of accounting information? Is there a statistically significant relationship between the interim financial reports and the reliability of accounting information? The study followed the historical method in presenting previous studies.

The deductive approach in formulating the problem and the hypotheses of the study, the inductive approach to testing the hypotheses, the descriptive analytical approach in the field study, the study tested the following hypotheses: There is a statistically significant relationship between the interim financial reports and the appropriateness of accounting information, there is a statistically significant relationship between the interim financial reports and the reliability of accounting information.

The study reached several results, including: Interim financial reports provide accounting information periodically to users, interim financial reports provide accounting information that is useful in the decision-making process.