دور جودة المعلومات المالية في تحسسين الاداء المالي للمؤسسة الاقتصادية دراسة حالة شركة التامينات الجزائرية

Abstract

"This memorandum aims to study the impact of financial information quality on the evaluation of financial performance in economic institutions, with a focus on a case study of the Algerian Insurance Company (CAAT), Aïn Témouchent branch. The study is divided into two parts: theoretical and practical. In the theoretical part, the study addresses the foundations and concepts related to financial information and its quality, as well as approaches to financial performance evaluation and measurement methods, emphasizing the role of accounting information as a strategic tool to support financial decision-making. In the practical part, the financial data of CAAT for the period 2019–2022 was analyzed using financial performance indicators to assess management efficiency. The findings show that improving the quality of financial information significantly contributes to providing an accurate and objective evaluation of financial performance, and enhances the organization's ability to plan and make effective decisions."