دور المحتوى المعلوماتي لقائمة تدفقات الخزينة في تفعيل الإفصاح المحاسبي دراسة ميدانية لعينة من ولاية ورقلة

Abstract

The study aimed to expose the role of informational content of the statement of cash flow in the activation of accounting disclosure. This of showing its ability for meeting the needs of financial statements user and helps them to make the right economic decisions, and expose the importance of direct method in making cash flow list in the provision of information, and showing the reliability of information provided by financial analysis rather then the budget and accounts table results. As we goaled to expose all previous points from the point view of professionals and academics. We have adopted in our study questionnaire which includes questions related to three axes, each axe is in the idea of the study hypotheses. It has been distributed in ouargla’s state, the study was on a sample included accountants, auditors, financial analysis and professors We have relied in the data analysis on questionnaires results treated by (SPSS) program, (EXCEL) and for testing hypothesis we used independent sample test. The study concluded that the disclosure of the informational content of the cash flow statement meets the needs of financial statements users, and helps to make rational economic decisions. The direct method in preparing cash flow statement considered the best since it is easy to be understand and it detailed information about the monetary institution of the company. The study have resulted on the fact that it can’t only relay on the informational content of the cash flow statement in the financial analysis, without the information provided by the budget and accounts of the results table which are complementary to each other