Accounting reform's contribution to improving the quality of financial information : a field study
Joint Authors
Kamili, Muhammad
Malyani, Abd al-Halim
Source
Afaq Review of Research and Studies
Issue
Vol. 4, Issue 2 (31 Jul. 2021), pp.19-35, 17 p.
Publisher
Publication Date
2021-07-31
Country of Publication
Algeria
No. of Pages
17
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This research paper aimed to study the accounting reform's contribution to improving the quality of financial information after more than 10 years of the application of the financial accounting system.
On this basis, a field study of 17 enterprises in the industrial zone of Sidi Bel Abbas was selected.
After a random selection of the sample, 378 questionnaires were distributed and the data was analyzed using the Statistical Package Analysis for Social Sciences program SPSS.
The study concluded that the impact of the accounting reform was positive and improved the quality of financial information despite some shortcomings that this study recommends to rectify in the future.
American Psychological Association (APA)
Malyani, Abd al-Halim& Kamili, Muhammad. 2021. Accounting reform's contribution to improving the quality of financial information : a field study. Afaq Review of Research and Studies،Vol. 4, no. 2, pp.19-35.
https://search.emarefa.net/detail/BIM-1434122
Modern Language Association (MLA)
Malyani, Abd al-Halim& Kamili, Muhammad. Accounting reform's contribution to improving the quality of financial information : a field study. Afaq Review of Research and Studies Vol. 4, no. 2 (Jul. 2021), pp.19-35.
https://search.emarefa.net/detail/BIM-1434122
American Medical Association (AMA)
Malyani, Abd al-Halim& Kamili, Muhammad. Accounting reform's contribution to improving the quality of financial information : a field study. Afaq Review of Research and Studies. 2021. Vol. 4, no. 2, pp.19-35.
https://search.emarefa.net/detail/BIM-1434122
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1434122