Browsing by Author "Guettouchi Nacir"

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    The Impact Of Disclosure And Transparency On Financial Information Quality
    (جامعة الوادي University of Eloued, 2024-06-27) Guerza Nada; Guettouchi Nacir
    This study analyzes the impact of disclosure and transparency practices on the quality of published financial information and user perceptions. Our study revealed a strong consensus on the importance of transparency for information quality. The study confirms a positive correlation between enhanced disclosure practices and perceived information quality. Our recommendations include improving the clarity and comparability of financial information, increasing transparency, and strengthening regulations and control mechanisms.