The stakes and challenges of electronic publishing in enhancing the quality of financial information in Algerian companies: a prospective study of a sample of professionals and academics in Algeria
المؤلفون المشاركون
Belhaoues, Salima
Bin Qutayb, Ali
المصدر
العدد
المجلد 23، العدد 2 (31 يناير/كانون الثاني 2024)، ص ص. 284-303، 20ص.
الناشر
مركز البصيرة للبحوث و الاستشارات و الخدمات التعلمية
تاريخ النشر
2024-06-30
دولة النشر
الجزائر
عدد الصفحات
20
التخصصات الرئيسية
الملخص EN
This research paper aims to try to show the importance of the electronic publishing model for accounting information in achieving the property of the timing of its announcement, which helps users of financial statements in making sound decisions, and the theoretical backgrounds were addressed to the appropriateness of the timing of the announcement of accounting information such as appropriateness and appropriate timing, as well as the theoretical framework of the electronic publishing model, and through the exploratory study, a questionnaire was used for 100 samples of professionals and academics in Algeria and the analysis and discussion of its results through the SPSS program the study pointed out that the electronic publishing model is of great importance in the timely delivery of accounting information the study also found that accounting information is able to make a difference if it has a predictive value or a confirmatory value or both, and this study stresses the need to focus on the application of the characteristics brought by the international accounting standards and the financial accounting system because of its importance in improving the appropriateness of the timing of the announcement of accounting information must also be associated with the property of appropriateness of the timing of the announcement about accounting information with honest expression.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Bin Qutayb, Ali& Belhaoues, Salima. 2024. The stakes and challenges of electronic publishing in enhancing the quality of financial information in Algerian companies: a prospective study of a sample of professionals and academics in Algeria. Economic Studies،Vol. 23, no. 2, pp.284-303.
https://search.emarefa.net/detail/BIM-1544858
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Bin Qutayb, Ali& Belhaoues, Salima. The stakes and challenges of electronic publishing in enhancing the quality of financial information in Algerian companies: a prospective study of a sample of professionals and academics in Algeria. Economic Studies Vol. 23, no. 2 (Jan. 2024), pp.284-303.
https://search.emarefa.net/detail/BIM-1544858
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Bin Qutayb, Ali& Belhaoues, Salima. The stakes and challenges of electronic publishing in enhancing the quality of financial information in Algerian companies: a prospective study of a sample of professionals and academics in Algeria. Economic Studies. 2024. Vol. 23, no. 2, pp.284-303.
https://search.emarefa.net/detail/BIM-1544858
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references: p. 302-303
رقم السجل
BIM-1544858
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر