(جامعة الوادي - University of Eloued, 2019-06-30) دواق, سميرة; فرحات, عباس
The aim of this study is to clarify the role of transparency in disclosure to achieve the quality
of accounting information. Transparency in disclosure ensures that accounting outputs (financial
statements and financial reports) are produced at the highest level of quality and minimizes
inconsistencies in accounting information to meet the needs of their users and enable them to make
decisions.
This study concluded that transparency is not a substitute for accounting disclosure but is a
means of achieving it (The full disclosure), by adhering to ethical values and professional codes of
conduct and providing an environment conducive to improving the level of disclosure to achieve the
quality of accounting information.
