أثر الافصاح المحاسبي على جودة القوائم المالية دراسة حالة من عينة لمؤسسات ولاية عين تموشنت

Abstract

This study aims to clarify the extent of the impact of accounting disclosure on the quality of financial statements, as well as to highlight the importance of accounting disclosure and its close relationship with international accounting standards. To achieve this goal, 45 questionnaires were distributed to employees of the group of economic institutions in the state of AinTemouchent, represented by the Sonelgar Foundation - AinTemouchent, Algeria Telecom Corporation, the National Social Security Fund for Non-Employees (CASNOS), the General Directorate of Taxes and the Leather Production Foundation, to collect primary data from the study sample. The results of the study concluded that there is a statistically significant impact of accounting disclosure on the quality of financial statements, and that the national frame of reference regulating the accounting profession in Algeria contributes to achieving the principle of disclosure in accordance with international accounting requirements.