قياس مستوى الإفصاح الاختياري في التقارير السنوية للمصارف الإسلامية: مصرف السلام-الجزائر أنموذجا (2012-2017)‎

الملخص EN

This study aimed to measure the level of optional disclosure in the annual reports of al Salam Bank-Algeria during the period 2012-2017, this was based on a form consisting of 120 pieces of optional information, this study found that the level of disclosure of this information in the annual reports of al Salam Bank-Algeria during the period 2012-2017 was weak, Considering that it did not exceed 26%, finally, this study recommends that al Salam Bank-Algeria and joint stock companies in general should pay more attention to voluntary disclosure due to its great importance.