ارسل ملاحظاتك

ارسل ملاحظاتك لنا







الرئيسية > The Stakes and Challenges of E...>الوصف

The Stakes and Challenges of Electronic Publishing in Enhancing the Quality of Financial Information in Algerian Companies: A Prospective Study of a Sample of Professionals and Academics in Algeria

المصدر: دراسات اقتصادية
الناشر: مركز البصيرة للبحوث والاستشارات والخدمات التعلمية
المؤلف الرئيسي: Benguetib, Ali (Author)
مؤلفين آخرين: Belhaoues, Salima (Co-Author)
المجلد/العدد: مج23, ع2
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2024
الشهر: جانفي
الصفحات: 284 - 303
DOI: 10.37487/0845-023-002-015
ISSN: 1112-7988
رقم MD: 1455097
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
المعلومات المحاسبية | النشر الإلكتروني | أنظمة المحاسبة | الإفصاح المحاسبي
كلمات المؤلف المفتاحية:
Accounting Information | Appropriateness of Accounting Information | Timing of the Announcement | Electronic Publishing Form | Appropriate Timeliness
رابط المحتوى:
PDF (صورة)     
صورة الغلاف QR قانون

عدد مرات التحميل

7

حفظ في:
المستخلص: This research paper aims to try to show the importance of the electronic publishing model for accounting information in achieving the property of the timing of its announcement, which helps users of financial statements in making sound decisions, and the theoretical backgrounds were addressed to the appropriateness of the timing of the announcement of accounting information such as appropriateness and appropriate timing, as well as the theoretical framework of the electronic publishing model, and through the exploratory study, a questionnaire was used for 100 samples of professionals and academics in Algeria and the analysis and discussion of its results through the spss program. The study pointed out that the electronic publishing model is of great importance in the timely delivery of accounting information The study also found that accounting information is able to make a difference if it has a predictive value or a confirmatory value or both, and this study stresses the need to focus on the application of the characteristics brought by the International Accounting Standards and the financial accounting system because of its importance in improving the appropriateness of the timing of the announcement of accounting information must also be associated with the property of appropriateness of the timing of the announcement About accounting information with honest expression.
ISSN: 1112-7988

عناصر مشابهة


© 2024 المنظومة. جميع الحقوق محفوظة.