مجلة الدراسات القانونية والاقتصادية
Volume 9, Numéro 1, Pages 707-733
2026-06-01

The Role Of Applying Fair Value Accounting In Enhancing Accounting Disclosure And The Quality Of Financial Reports: A Field Study Of A Sample Of Academics And Professionals In Algeria.



Authors : Ferrah Ahlem .

Abstract

Abstract: This study aims to highlight the role of fair value accounting in improving the level of accounting disclosure and enhancing the quality of financial reports. The research relied on a descriptive analytical approach, supported by a presentation of the results of some field studies. It concluded that adopting fair value contributes to increasing credibility, transparency, and comparability. However, its application in the Algerian context faces several challenges, most notably market limitations and weak information systems. Accordingly, the article recommended the development of accounting legislation, updating university education curricula, and strengthening the information infrastructure to ensure effective implementation.

Keywords

Key words: Fair value, accounting disclosure, financial reporting quality, credibility, transparency.

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