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The quality of accounting information: between qualitative and quantitative perspectives
[La qualité de l'information comptable : entre optique qualitative et optique quantitative]

Author

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  • Mounir Bellari

    (EMSI - Ecole Marocaine des Sciences de l'Ingénieur)

Abstract

The aim of this article is to identify the various ingredients of accounting information quality, drawing on both conceptual and empirical literature, by bringing together the qualitative approach supported by standard-setters (international and national frameworks) and the quantitative approach followed by researchers. The latter have proposed indicators to assess such quality, while taking into account the concerns of users of accounting information in their decision-making, particularly investors. Thus, between the truthful quality of accounting information (upstream quality) and the subjective quality of this information (downstream quality), standard-setters and researchers need to be united around a common vision as common ground.

Suggested Citation

  • Mounir Bellari, 2024. "The quality of accounting information: between qualitative and quantitative perspectives [La qualité de l'information comptable : entre optique qualitative et optique quantitative]," Post-Print hal-04687328, HAL.
    • Handle: RePEc:hal:journl:hal-04687328
    DOI: 10.5281/zenodo.13379642
    Note: View the original document on HAL open archive server: https://hal.science/hal-04687328
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    References listed on IDEAS

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