أثر الخصائص النوعية للمعل ومات المحاسبية على - جودة التقارير المالية للبنوك التجارية - ورقل ـة AGB.BNA.BEA.BDLدارسة ميدانية لبنوك تجارية

Abstract

In this note we have addressed the impact of the qualitative characteristics of accounting information on the quality of financial reports in commercial banks. These characteristics consist of two basic and secondary sections, each with its own influence and components. In order to achieve this and to try to find the effect, we used a questionnaire form, which was addressed to financial professionals and accountants at the level of four commercial banks, where the number of forms distributed (50) form was retrieved (33) of which (11) financial path, and (22) The questionnaire was analyzed and processed using SPSS22. The most important results: لا-Commercial banks are keen to provide the specific characteristics of the accounting information in their financial reports; لا-Banks are keen to provide quality standards in their financial reports; لا-The basic qualitative characteristics of accounting information do not contribute to improving the quality of financial reports; لا-The secondary qualitative characteristics of accounting information do not contribute significantly to improving the quality of financial reports. This is justified by the lack of awareness of the employees, as well as the failure of the banks to exploit the accounting knowledge and to adhere to the applied policies and changes that occur.

In this note we have addressed the impact of the qualitative characteristics of accounting information on the quality of financial reports in commercial banks. These characteristics consist of two basic and secondary sections, each with its own influence and components. In order to achieve this and to try to find the effect, we used a questionnaire form, which was addressed to financial professionals and accountants at the level of four commercial banks, where the number of forms distributed (50) form was retrieved (33) of which (11) financial path, and (22) The questionnaire was analyzed and processed using SPSS22. The most important results: -Commercial banks are keen to provide the specific characteristics of the accounting information in their financial reports; -Banks are keen to provide quality standards in their financial reports; -The basic qualitative characteristics of accounting information do not contribute to improving the quality of financial reports; -The secondary qualitative characteristics of accounting information do not contribute significantly to improving the quality of financial reports. This is justified by the lack of awareness of the employees, as well as the failure of the banks to exploit the accounting knowledge and to adhere to the applied policies and changes that occur. Keywords: Computer Information, Quality Characteristics of Computer InformationQuality of Financial Reports.