أثر الإفصاح الاختياري على الأداء المالي للمؤسسات الاقتصادية في الجزائر : دراسة ميدانية

الملخص EN

The aim of this study is to determine the effect of voluntary disclosure on the financial performance of economic enterprises in Algeria.

To achieve this, a total of 73 questionnaires have been collected using convenience sampling.

The results revealed that there is a positive and statistically significant effect of voluntary disclosure of social and environmental responsibility activities, voluntary enterprises governance disclosure and voluntary human resource on disclosure financial performance of enterprises.

But there was no significant effect of voluntary disclosure about general information on financial performance of enterprises.

Finally, based on study results, we made some recommendations for economic enterprises to improve their financial performance.