Abstract:
:In an international context characterized by the dismantling of economic barriers, the globalization of monetary operations and the fluidity of financial movements, The application of IFRS standards is no longer a luxury, but rather an increasingly persistent necessity for Moroccan and international companies. In this context, and given that the primary objective of IFRS is to provide accounting and financial information that helps in making investment and credit decisions, this research, and using statistical analysis on SPSS, consists of assess the correlation between the quality of accounting information (with IFRS) and the financial performance (short term and medium and long term) of Moroccan companies. This quantitative research which uses a Likert-type questionnaire scored from 1 to 5, and through the responses collected from a sample of 314 individuals (composed of accountants, chartered accountants, professors, trainers, doctors and doctoral students), target to demonstrate and verify, statistically, the relationship of correlation and interdependence that connects: Between the fundamental qualitative characteristics 1) the characteristics improving the accounting information, and the financial performance at short term; & 2) Between the fundamental qualitative characteristics / the characteristics improving the accounting information, and the financial performance in the medium and long term.
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