The Role of Accounting Disclosure in Enhancing Solvency: A Case Study on the National Insurance Company for the Period 2022-2023
| المصدر: | مجلة المنهل الإقتصادي |
|---|---|
| الناشر: | جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Bali, Mossab (Author) |
| مؤلفين آخرين: | Oubira, Mohamed Said (Co-Author) , Moussaui, Amor (Co-Author) |
| المجلد/العدد: | مج7, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | ديسمبر |
| الصفحات: | 1471 - 1488 |
| ISSN: |
2602-7968 |
| رقم MD: | 1536413 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Disclosure | Relevance | Financial Statements | Financial Information Users | National Insurance Company (CAAT)
|
| رابط المحتوى: |
عدد مرات التحميل
3
| المستخلص: |
This study aims to explore the role of accounting disclosure in enhancing the relevance of financial statements and their appendices for the National Insurance Company. A questionnaire was distributed to collect information from a sample of 50 individuals from the study population, which includes both employed and independent accountants. The data were analyzed using the SPSS program. The study found that appropriate accounting disclosure has an impact on financial statements, particularly their appendices, by enhancing the relevance characteristic. The annually or periodically disclosed financial information contributes to future forecasting of the company's activities. The company is committed to achieving relevance in financial statements in a way that aligns with the needs of information users, by providing timely, supported, and verified numerical financial disclosures. This assists in making decisions related to the company's future risks. |
|---|---|
| ISSN: |
2602-7968 |
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