العلاقة بين الخصائص النوعية للمعلومات المحاسبية و الأداء المالي للمؤسسات : دراسة لعينة من المؤسسات بولاية برج بوعريريج

الملخص EN

This study aimed to identify the relationship between the qualitative characteristics of accounting information and the Financial performance of Entreprises.

Findings of the study have found a significant relationship between the quahtative characteristics of accounting information and the Financial performance of Entreprises, and the characteristics most closely is the comparability' and understanding and is property of appropriate and fewer properties linked to is reliability.