Measuring the qualitative characteristics of accounting information in financial reports "An Applied Study on Damascus Stock Market
Keywords:
Specific characteristics of accounting information, financial reportsAbstract
This study aims to measure the availability of specific characteristics of accounting information in the financial reports of the companies listed in Damascus Securities Exchange. The study was applied at a sample of 18 companies listed in Damascus Securities Market for the period from 2010 to 2014, To test these characteristics, the researchers used a set of quantitative measures to test the level of availability of the qualitative characteristics of accounting information in the financial reports of companies listed in the market.The main results were:
1- The compliance relevance, represented by its sub-components (predictive value, feedback value, Timeless), is available in the financial reports of the companies listed in Damascus Stock Exchange.
2- Lack of reliability, represented by its sub-components (Representational Faithfulness and Verifiability and Neutrality) in the financial reports of the companies listed in the Damascus Stock Exchange
Downloads
Published
2018-05-22
How to Cite
الاسكاف أ. م. غ., & شهيد د. ر. ح. (2018). Measuring the qualitative characteristics of accounting information in financial reports "An Applied Study on Damascus Stock Market. Journal of Al-Quds Open University for Humanities and Social Studies, 2(44). Retrieved from https://journals.qou.edu/index.php/jrresstudy/article/view/1897
Issue
Section
Research Papers
License
- The editorial board confirms its commitment to the intellectual property rights
- Researchers also have to commit to the intellectual property rights.
- The research copyrights and publication are owned by the Journal once the researcher is notified about the approval of the paper. The scientific materials published or approved for publishing in the Journal should not be republished unless a written acknowledgment is obtained by the Deanship of Scientific Research.
- Research papers should not be published or republished unless a written acknowledgement is obtained from the Deanship of Scientific Research.
- The researcher has the right to accredit the research to himself, and to place his name on all the copies, editions and volumes published.
- The author has the right to request the accreditation of the published papers to himself.
_2.png)
_.png)
_2.png)
_1.png)
_.png)
