اثر المعتقدات في نظام الابلاغ المالي (امريكا حالة دراسية)

The basic objective of our research shows the national beliefs of financial reporting system which presents the Quality and the degree of giving information to its users. It is also presenting the importance of enabling those who are working in clear prospect on the reality of these effects and to know the extension at which the financial reporting is appropriate for a certain country, especially for developed country as U.S. applied in on other country. The research concluders the fact that some of American environmental beliefs affect positively on financial reporting while few others has a negative effect. Therefore it is impossible for countries which try to apply the applications of developed country followed these applications blindly.