مساهمة دقة القياس و الإفصاح المحاسبي في تحقيق جودة المعلومات المحاسبية : دراسة ميدانية على عينة من المؤسسات الاقتصادية الجزائرية

Abstract EN

This study aimed at explaining the contribution of stability in the methods used in accounting measurement and the disclosure index established by standard and poor in the quality of financial information.

the field study included a sample of companies from which data were collected through a questionnaire specially prepared for this purpose.

it was handed out to a population of forty six individuals ; then a statistical analysis program (SPSS) had been used to analyze the study data and to test its hypotheses.

the study concluded that the accuracy of the accounting measurement through the temporary recognition of all the items earns the confidence of its investors when disclosing with complete transparency information whether financial or non-financial when the financial statements are presented.

the study recommended exerting more efforts and following up the developments related to the application of the rules of measurement and accounting disclosure in the Algerian economic companies; as well as paying more attention to the activation of training programs on the accounting standards; auditing; and rules of professional conduct.