أثر تطبيق المعايير الدولية للإفصاح المالي على جودة المعلومة المحاسبية للدول النامية : دراسة عينة من الشركات الاقتصادية الجزائرية

الملخص EN

The purpose of this study is to analyze the impact of adopting international financial reporting standards (IFRS) on financial reporting quality of Algerian firms.

We focus on earning management using " Defond and Park, 2001" models as a metric of financial reporting quality.

For this we compare the financial reporting quality in a sample of Algerian firms before and after 2010; the application date of Algerian Financial Accounting System "Le System Comptable Financier (SCF)".

Overall, our results show that SCF improve financial reporting quality over decreasing earning management, but open the opportunity to the companies to use the accruals in an aggressive manner.