تقييم جودة الإفصاح المحاسبي ضمن بيئة الأعمال الجزائرية : دراسة حالة الشركات المدرجة ببورصة الجزائر خلال الفترة (2018- 2020)‎

الملخص EN

C19This study aimed to assess the quality of accounting disclosure in Algeria's business environment from the perspective of accounting information's quality, by using a 22-item disclosure index based on the qualitative characteristics that make information valuable and usefulness to its users in making their different decisions.

By analyzing the content of the financial reports from companies listed on the Algerian Stock Exchange for the period 2018-2020, the results showed that the information has an acceptable level of reliability, understanding and comparison, while the rest of the characteristics are not well available; This confirms that the quality of disclosure for these companies is still far from the required quality levels at the international and Arab levels, and That It discloses a limited level of information that remains limited to what is known as mandatory disclosure.

Key Words: Quality of accounting disclosure, Quality of accounting information, Qualitative characteristics, Decision-making, stakeholders.

JEL Classification: L15؛ M49؛ C19