محددات جودة ملاءمة المعلومة المحاسبية عند تطبيق معيار التقرير المالي الدولي رقم 16 (IFRS16)‎ في بيئة الأعمال الجزائرية : حالة الشركات المستأجرة

Abstract EN

The purpose of this study is to examine the attitudes of Algerian accounting professionals regarding the impact of applying of IFRS 16 , adopted by IASB in January 2016, on the quality' of financial information relevance characteristic in the business environment of Algeria.

This study is based on a comprehensive questionnaire survey distributed randomly to 200 Xlgerian professional accountants.

For the purposes of data analysis, a number of statistical methods have been used (Descriptive Statistics, One Sample T Test and factorial analysis).

The findings show that factors like auditor quality and the importance of training and accounting bodies, The level of cultural awareness of investors and Accounting needs and economic characteristics of the country are considered as key determinants to ensure the improvement ofthe financial information quality in Algeria.