دور جودة المعلومة المالية في تعزيز الافصاح المحاسبي في ضل النضام المحاسبي المالي دراسة ميدانية لعينة من المهتمين بولايتي ورقلة و الوادي

Abstract

Abstract: This study aims at discovering the role of the quality of financial information in reinforcing the disclosure specifically after four years since the application of (SCF), A fact which prompted us to evaluated the quality of the financial information, we also intend to cast light on the main aspects which effected the role of the financial information as a crucial means in financial decision-making and the extent to which all the parties benifit from it, this is all done within the Algerian accounting environment and in the light of international accounting standards. Results reached are as follows: — Enterprises provide financial information that fulfits public disclosure purposes; — SCF provides hight quality financial information; — SCF correspends on the whole, which the inernational accounting standards and the accounting disclosure.