التحيز المحاسبي و أثره على جودة المعلومة المالية : (دراسة ميدانية)‎

Abstract EN

This study aims to highlight the accounting bias and its impact on the quality of financial information through a descriptive analytical approach, the theoretical aspect focused on a set of basic concepts of accounting bias and the quality of financial information, On the practical side, the extent of the impact of accounting bias was measured on the quality of financial information using a questionnaire.

Distributed to a sample made up of accountants and all those involved in financial reporting, the study concluded a set of results, the most important of them: Accounting measurement bias affects the quality of financial information Accountants' bias affects the quality of financial information The sample population agreed that accounting bias affects and controls the quality of financial information