قياس أثر الممارسات المحاسبية الخاطئة لظاهرة عدم تماثل المعلومات و انعكاساته على جودة الأرباح المحاسبية

Abstract EN

The research aims mainly to scientific rooting through the identification of erroneous accounting practices of the phenomenon of asymmetry of information and its impact on the quality of earnings.

To answer research questions and test hypotheses, the researcher adopted the descriptive and analytical approach to identify and clarify the theoretical side, and analyzing the results of the field study.

The results of the field study also proved that the research that there is the effect of the accounting practices of the phenomenon of false asymmetry of information on the quality of accounting profits.

The opening words: erroneous accounting practices, asymmetry of information, the quality of accounting earnings, accounting disclosure, corporate governance.