اثر الخصائص النوعية للمعلومة المحاسبية على جودة التقارير المالية دراسة لعينة من المسيرين الماليين ومدققي الحسابات

Abstract

This Note Addresses To Measure The Impact Of The Qualitative Characteristics Of Accounting Information On The Quality Of Financial Reporting , This Is By Measuring The Effect Of The Basic Characteristics Of Accounting Information , And Components And The Effect Of The Secondary Characteristics Of Accounting Information And Components. To Achieve The Study Was Designed Questionnaire Addressed To The Financial Managers And Auditors , Where The Total Number Of Questionnaires Distributed (100) Form Has Been Retrieved (63) Form , Of Which (32) Trajectory Mali , And (31) Auditor , Where The Use Of Statistical Analysis Software SPSS Version 20 To Address The Questionnaire Distributed To The Population Of The Study Sample. - There Is No Desire By Institutions To Provide Qualitative Characteristics Of Accounting Information On The Quality Of Financial Reporting - There Is A High Impact Of The Qualitative Characteristics Of Accounting Information On The Quality Of Financial Reporting, The Results Also Showed That The Secondary Characteristics Of Accounting Information Affects The Quality Of Financial Reporting. The Search Reached Several Conclusions That Benefit Property, Ability To Understand, Relevance, Reliability, Consistency, Comparability To Have An Active Role In Increasing The Quality Of Financial Reporting. We Also Proved A Major Result Of This Study, The Importance Of Providing Qualitative Characteristics Of Information Insisted Aspah In The Financial Reports.