قواعد الإفصاح وفق SCF و مدى كفايته في التقارير المالية للشركات المدرجة وغير المدرجة في بورصة الجزائر

الملخص EN

The aim of this study is to find out the adequacy of disclosure in the financial reports prepared in accordance with SCF, by analyzing and measuring the level of disclosure in financial information and non-financial information in the financial reports of companies listed and not listed on the Algiers Stock Exchange, by preparing a disclosure index consisting of 119 An item.

This study reached several results, the most important, insufficient disclosure in the financial reports of companies listed on the stock exchange and the adequacy of disclosure in companies not listed on the stock exchange, as well as the existence of a close relationship between the adequacy of disclosure.

In financial reports and the level of disclosure in financial and non-financial information.