أثر الإفصاح المحاسبي على جودة المعلومات المالية وفق النظام المحاسبي المالي

Abstract

This study aimed to investigate the impact of accounting disclosure on the quality of financial information, according to the financial accounting system, which is considered essential in économie institutions. The study focused on presenting and implementing accounting disclosure due to its importance in presenting financial statements with all the necessary information, including the balance sheet, income statement, cash-flow tatement, and statement of changes in equity, which are relevant to users and stakeholders of the institution. Accounting disclosure ensures the provision of accurate and high-quality financial and accounting information to assist in making informed and sound decisions. Therefore, institutions are required to disclose financial information in accordance with the requirements of the financial accounting system. The applied study aimed to highlight the impact of accounting disclosure on the quality of financial information in the Bani Haroun Flour Mills company in Mila. The study revealed that the company adheres to accounting principles stipulated by the financial accounting system.