أثر التحفظ المحاسبي على جودة القوائم المالية

Abstract

The aime of the study the impact of the accounting reservation on the quality of the financial statements based on the views and opinions of the accounting professionals. We adopted a questionnaire and distributing it to a sample of 37 statistical items, and to analyze these data we used the (Spss) statistique package for social science program in which we collected The data, classifying and arranging them to facilitate the operation of processing and carrying out the analysis, and by this the results are reached and the validity of the hypotheses are tested according to them, and from this the study concluded statisticlly significant impact of the accounting reservation on the quality of the financial statements . since The study recommended the necessity of adopting the accounting reservation in the Algerian economic institutions, because it has positive impact on the company.