دراسات إقتصادية
Volume 23, Numéro 2, Pages 284-303
2024-01-30

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



Authors : Benguetib Ali . Belhaoues Salima .

Abstract

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.

Keywords

accounting information; appropriateness of accounting information; Timing of the announcement; electronic publishing form; appropriate timeliness

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