دور التقارير المالية المرحلية في تحسين ملائمة المعلومات المحاسبية: دراسة حالة مؤسسة سونطراك

الملخص EN

The study aims to explore the role of interim financial reports in enhancing the appropriateness of accounting information for institutions and their commitment to their preparation.

a field study was conducted in three branches of the national energy company (Sonatrach), using a questionnaire to gather opinions from personnel in these branches.

the study employed a descriptive approach to analyze the concepts of interim financial reports and accounting information appropriateness, and a statistical method using the (SPSS) software to test hypotheses.

the results indicated a high level of commitment by Sonatrach to preparing interim financial reports and a positive impact of these reports on improving accounting information appropriateness.