قياس الخصائص النوعية للمعلومات المحاسبية في التقارير المالية : دراسة تطبيقية على سوق دمشق للأوراق المالية

Abstract EN

This study aimed at measuring the availability of qualitative characteristics in the accounting information of the financial reports of the companies listed in Damascus Securities Exchange.

The study was applied at a sample of 18 companies listed in Damascus Securities Exchange in the period of 2009 - 2015.

To examine these characteristics, the researchers used a set of quantitative measures to test the level of the availability of the qualitative characteristics in the accounting information of the financial reports of companies listed in the exchange.

The main results showed the following: 1- The relevance characteristic, represented by its sub-components (predictive value, feedback value, Timeless), is present in the financial reports of the companies listed in Damascus Securities Exchange.

2- The reliability characteristic, represented by its sub-components (Representational Faithfulness and Verifiability and Neutrality) in not present in the financial reports of the companies listed in the Damascus Securities Exchange.