تأثير نظريات المحاسبة السلوكية في هيكلية تفاعل الافصاح و القياس

Abstract EN

This article aims to study the effect of behavioral accounting theories through its research, on the structure of the interaction between accounting disclosure and measurement, and the role of the prevailing economic knowledge in guiding this interaction.

The study concluded that the measurement is a follower of disclosure, and that the accounting objectives which set the measurement affected indirectly ‐ mediated disclosure ‐ Through economic Institutional, and directly through financial institutional