دور الإفصاح المحاسبي في تحسين جودة القوائم المالية

Abstract

This study aims to highlight the role of accounting disclosure in improving the quality of financial statements, as accounting disclosure is considered an effective means of communicating the results of the organization’s work to the users of the financial statements. To achieve the objectives of the study, we conducted a field study at the Oravio Corporation by presenting its financial statements and verifying the availability of qualitative characteristics in them. We have concluded that the Oravio Foundation is committed to accounting disclosure of the financial statements (budget and results account), and this affects the provision of appropriate, reliable, understandable and comparable financial information to its various users. Keywords: accounting disclosure, financial statements, qualitative characteristics, quality of financial statements.