واقع استخدام المواقع الإلكترونية للبنوك العاملة بالجزائر في الإفصاح المحاسبي : دراسة مقارنة

الملخص EN

The study aimed to know the reality of the use of public and foreign banks operating in Algeria for their websites in the process of accounting disclosure The study sample consists of 5 public banks and 8 foreign banks.

The study found that public banks do not make sufficient use of their websites as they publish annual and summarized financial reports, and the foreign banks operating in Algeria publish detailed annual financial statements.

The study recommended that banks operating in Algeria should be obliged to set up their own websites, and to present all that is new about the bank to customers and customers.