أثر الخصائص النوعية للمعلومات المحاسبية على اتخاذ القرارات الائتمانية : دراسة عينة من البنوك التجارية بولاية قسنطينة

الملخص EN

This study aims at identify the impact of the qualitative characteristics of accounting information to make credit decisions in commercial banks.

to achieve the objectives of the study was used the questionnaire it was distributed to managers and financial managers in commercial banks at constantine, its analysis by the statistical program SPSS this study has resealed a positive impact statistically significant between the qualitative characteristics and make credit decisions, where is the qualitative characteristics of the important sources of information upon which commercial banks in making credit decisions.