The Effect Of Accounting Measurement Based On The Fair Value Of The Qualitative Characteristics Of Accounting Information Companies Active In The South-East

Abstract

This research aims to study the impact of accounting measurement based on fair value on the qualitative characteristics of accounting information, with companies working in the south-east of Algeria as a case study. We started first by analyzing the theoretical framework of the fair value accounting with all related treatments, and then we try to analyze the relationship between accounting measurement based on fair value and the qualitative characteristics of accounting information. Forty eight (84) questionnaires were distributed, and the study has revealed a positive impact of fair value usage on the qualitative characteristics of accounting information.