أثر التغير في السياسات المحاسبية على جودة القوائم المالية في البيئة الجزائرية: دراسة ميدانية

Abstract EN

This study aimed to identify the concept of change in policies as well as the concept of quality of accounting information and measure the extent of its impact on the quality of accounting information through the basic determinants of comprehension ability, appropriateness, reliability and comprehension using the descriptive approach during the questionnaire as a tool for data collection.

The study concluded with a set of results, the most important of which are: The change in accounting policies negatively affects the comparability of accounting information The change in accounting policies positively affects the appropriateness of accounting information The change in accounting policies positively affects the reliability of accounting information The change in accounting policies negatively affects the understandability of accounting information.