Study The Relationship Between Accounting Disclosure And The Quality Of Financial Reports ((A Field Study On Private Commercial Banks In Latakia Governorate

Abstract

The researchers were interested in studying the accounting disclosure and its effective role in providing effective and important information to stakeholders from investors and decision-makers in organizations or other economic and financial stakeholders, as the quality of financial reports issued by organizations genuinely express information about all activities and operations carried out by these establishments, Consequently, the failure in the disclosure requirements makes the data and information contained in the financial statements misleading, as a result of the failure to show data and information that reflects the real conditions of economic institutions, which leads to a loss of confidence in this information. at.

The research aims to study the relationship between accounting disclosure and the quality of financial reports applied to private commercial banks in Latakia Governorate. To achieve this, four main hypotheses were formulated, and the researcher used the questionnaire method to collect data that was analyzed using appropriate statistical tests. Between the dimensions of accounting disclosure and the quality of financial reports in accordance with the studied dimensions related to the accounting disclosure of financial information in the list of changes in shareholders ’equity, in the income statement, in the financial position, and accounting policies.