The reality of commitment to the requirements of disclosure of accounting policies in Algeria

the study of a sample of the oil companies in Algeria

Abstract

: This study aims to identify the commitment of the Algerian petroleum companies with the requirements of disclosure of accounting policies in accordance with international accounting standards which are included in the Financial Accounting System SCF. Also study the effect of that commitment on the quality of the accounting information provided in the financial statements, this through distribution of a questionnaire to a group of Algerian petroleum companies.

Results reveal the commitment of study companies to disclose accounting policies in accordance with international accounting standards when preparing financial statements (From the perspective of financial managers and accountants in these companies). Findings also confirm the existence of a positive effect of the commitment to the requirements of disclosure on quality of information listed in the financial statements.