دور التقارير المالية المرحلية في تحسين ملائمة المعلومات المحاسبية دراسة حالة مؤسسة سونطراك

Abstract

information for institutions and their commitment to their preparation. A field study was conducted in three branches of the National Energy Company (Sonatrach), using a questionnaire to gather opinions from personnel in these branches. The study employed a descriptive approach to analyze the concepts of interim financial reports and accounting information appropriateness, and a statistical method using the (SPSS) software to test hypotheses. The results indicated a high level of commitment by Sonatrach to preparing interim financial reports and a positive impact of these reports on improving accounting information appropriateness