أثر تطبيق معيار التقرير المالي الدولي (IFRS 16) على ملاءمة المعلومات المالية في بيئة الأعمال الجزائرية، دراسة ميدانية

The overall purpose of this study is to examine and analyze the attitudes of Algerian accounting professionals regarding the impact of applying of IFRS 16 , adopted by IASB in January 2016, on the quality of financial information relevance characteristic in the business environment of Algeria. This study is based on a comprehensive questionnaire survey, as a research instrument, distributed randomly to 200 Algerian professional accountants form different companies.For the purposes of data analysis, a number of statistical methods have been used (Descriptive Statistics, One Sample T Test and factorial analysis). The results reveal that Algerian accounting professionals considers that IFRS 16 does not contribute to improving the quality of financial information relevance characteristic. Moreover, the findings show that factors like auditor quality and the importance of training and accounting bodies, The level of cultural awareness of investors and Accounting needs and economic characteristics of the country are considered as key determinants to ensure the improvement of the financial information quality in Algeria.