محاولة تحليل علاقة الخصائص النوعية الأساسية للمعلومات المحاسبية بمستوى الإفصاح المحاسبي في القوائم المالية وفق معايير المحاسبة الدولية (IAS-IFRS)‎ : دراسة على عينة من خبراء المحاسبة ومحافظي الحسابات بالجزائر

الملخص EN

The study aimed at highlighting the role played by both the basic characteristics of the accounting information and the relative importance of this information in determining the nature and size of the accounting information, to be disclosed in the financial statements, by determining the relationship between these characteristics and the level of disclosure ,in the approved financial statements in Algeria (IAS / IFRS) as well as their application of the Financial Accounting System (SCF) as of 01/01/2010.

To achieve the objectives of the study and test hypotheses; the results of the questionnaire were analyzed using statistical analysis methods based on the responses of 48 individuals from the study sample (11 accountants and 37 governors) in each of the states of: M'sila, Djelfa, Bordj Bou Arreridj, Setif and Algiers.