دواق, سميرةفرحات, عباس2023-03-302023-03-302019-06-30دواق، سميرة. فرحات، عباس. الشفافية في الإفصاح لتحقيق جودة المعلومات المحاسبية. مجلة العلوم الإدارية والمالية. مج 03. العدد01. 2019/06/30 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]2602-6139http://dspace.univ-eloued.dz/handle/123456789/18646مقالThe 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.Arشفافية ; إفصاح ; جودة المعلومات المحاسبية.Transparency ; accounting disclosure ; quality accounting informationArticle