قياس مستوى الإفصاح في التقارير السنوية باستخدام طريقة تحليل المحتوى : دراسة لمجموعة من الشركات الجزائرية

الملخص EN

This study, aims to measure the level of disclosure in the annual reports of a group of Algerian companies.

We discussed the concept of disclosure and its importance for Stakeholders, the concept of annual reports and their most important contents.

Then, we developed a disclosure index that contains the most important information that companies should disclose, in order to measure the level of disclosure based on the method of content analysis.

The study reached a set of results among them: the level of disclosure in Algerian companies was low ranging between (36-50%), the highest percentage of disclosure was represented the financial and accounting information, while the lowest percentage was about predictive information.