نموذج محاسبى مقترح لزيادة جودة التقارير المالية وتلبية احتياجات مستخدميها
| dc.contributor.author | عبد العظيم الجبلي, وليد سمير | |
| dc.date.accessioned | 2019-03-25T08:06:45Z | |
| dc.date.available | 2019-03-25T08:06:45Z | |
| dc.date.issued | 2018 | |
| dc.description.abstract | The study aimed at reducing the complexity and inadequacy of the financial reports in their current situation by proposing supporting reports for the original reports so as to ensure that the needs of the users of the financial reports meet the information that is difficult for the original reports. The quality of financial reporting is based on the application of high quality accounting standards to provide quality information. All information is transparently disclosed in accordance with a quality disclosure system that makes the users of these reports trust and rely on them in making their decisions. The concept of quality of financial reports is a general concept, flexible and developed subject to different standards from one stage to the other stages of the development of accounting thinking, and the different environment of practice and the circumstances and variables governed by. The strengthening of financial reporting in the proposed accounting model is a golden opportunity for good governance in activating the principles of governance by providing more quality information as a fundamental safeguard for the protection of shareholders' rights. The financial reporting support of the proposed accounting model will greatly assist in increasing the expression of financial reports on the reality of the enterprise and will greatly reduce the increasing complexity of financial reports and the difficulty of making decisions especially The proposed accounting model will help to: • Provide more comprehensive information to users. • Provide information on value engines that are not recognized by high financial reports. • Provide information on opportunities and risks. • Provide information on business strategies. The proposed accounting model will often work to harmonize the perspective of management and shareholders in decision-making, thereby significantly reducing the remaining losses as a core component of agency costs, resulting mainly from different decision models between management and shareholders. | en_US |
| dc.identifier.uri | https://repository.univ-msila.dz/handle/123456789/12402 | |
| dc.publisher | جامعة مسيلة | en_US |
| dc.subject | A proposed accounting model , the quality of financial reports , the needs of the reports users (JEL) Classification: M4 ، M41 | en_US |
| dc.title | نموذج محاسبى مقترح لزيادة جودة التقارير المالية وتلبية احتياجات مستخدميها | en_US |
| dc.type | Article | en_US |