Accounting bias and its impact on the quality of financial information

  • mourad Messaoud saadaoui Yehia Fares Medea University
  • Ahmed Youcef Elssaidi Yehia Fares Medea University
Keywords: accounting bias, quality of financial information

Abstract

This study aims to highlight the accounting bias and its impact on the quality of financial information through a descriptive analytical approach, the theoretical aspect focused on a set of basic concepts of accounting bias and the quality of financial information, On the practical side, the extent of the impact of accounting bias was measured on the quality of financial information using a questionnaire. Distributed to a sample made up of accountants and all those involved in financial reporting, the study concluded a set of results, the most important of them:  Ø  Accounting measurement bias affects the quality Periods of inflation of financial information.Ø  According to the results of the field study, ignoring the change in the general level of prices by the accountant is a bias that affects the quality of financial information by 50.5% Ø  The sample members agreed that the accounting measurement bias has a greater impact than the accountant bias on the quality of financial information.

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Published
2020-06-18
How to Cite
saadaoui, mourad M., & Elssaidi, A. Y. (2020). Accounting bias and its impact on the quality of financial information. Dirassat Journal Economic Issue, 11(2), 37-53. https://doi.org/10.5281/zenodo.3897546
Section
Articles