تقييم مستويات الإفصاح المالي الإلكتروني في الشركات الجزائرية: دراسة تطبيقية

الملخص EN

The purpose of this study is to evaluate the level of reliance of Algerian companies on the internet to publish their financial reporting, by exploring the using degree of the internet by them to publish their financial information and to determine the nature of the information disclosed and the tool used among of several possible electronic tools.

to achieve the objectives of the study, we have conducted an empirical study on 50 among the most important companies in Algeria, by analyzing the content of their websites to find out whether their annual financial reporting are included or not, and to determine the electronic tool adopted for publishing.

the study concluded several results showing the weakness of reliance Algerian companies on their website to disclose their financial reporting, and most companies focus on the balance sheet and the income statement only, and they use largely the electronic papers (PDF).