أثر الإفصاح المحاسبي الإلكتروني باستخدام لغة XBRL في تحسين جودة التقارير المالية: دراسة ميدانية

Abstract EN

This paper aims to highlight the impact of XBRL in improving the quality of financial reporting, in order to make Algerian companies aware of the need to introduce this new technology in the accounting disclosure process, thus increasing quality of financial reporting, transparency and integrity.

because the latter is considered the basis of trust in both the financial and non-financial community.

to achieve this objective, the researcher used the questionnaire as a tool for the field study, where they were distributed (50) questionnaires to a sample of actors in the field of accounting, whether academic or professional.

this study finds that, there was a significant impact of electronic accounting disclosure with using XBRL language in improving the quality of financial reporting.