The effect of materiality provisions according to practice statement 2/IASB on the enhancing properties of accounting information to raise the quality of accounting disclosure

Abstract

The research aims to clarify the extent of The effect of materiality judgments according to practice statement 2/IASB in Enhancingً Qualitative Characteristics of accounting information to raise the accounting disclosure quality, through the use of a questionnaire to analyze the research variables to show the effect and correlation using a set of appropriate statistical methods, using the statistical program (SPSS), and through the results of Those questionnaires the researcher reached a set of conclusions, the most important of which is, it became clear from the results of the statistical analysis that there is a statistically significant effect relationship to the provisions of relative importance according to the statement of practice (2) in the quality of accounting disclosure, and since the sign of the beta coefficient is positive, this means that the effect is positive (a positive relationship The value of the coefficient of determination was (0.83), which means that (83%) of the changes in the quality of accounting disclosure can be explained through the judgments of relative importance according to the statement of practice (2).