مساهمة الإفصاح الاختياري في تسهيل عملية اتخاذ القرار في المؤسسات الاقتصادية : دراسة حالة لمؤسسة رويبة

الملخص EN

This study shows the role and importance of accounting disclosure for both internal and external users who need detailed information about the results of the organization in order to rationalize their various decisions.

Therefore, voluntary disclosure is necessary for the institution to ensure its continuity as well as users to rationalize their decisions.

Therefore, through this study, we will follow the voluntary disclosure in one of the national economic institutions, the ROUIBA Foundation, by calculating the different financial ratios and presenting them to users and knowing their role in rationalizing decisions for users.

key words: -Accounting disclosure; -optional disclosure; -rationalization of decisions.