دور المعايير المحاسبية الدولية في الرفع من كفاءة السوق المالي الجزائري

الملخص EN

This study aims to identify the reality of the application of international accounting standards that are related to the Algerian financial market only directly or indirectly, and also aims to identify the efficiency or inefficiency of the Algerian financial market, while the main objective of this study is to identify the relationship between accounting standards international and the efficiency of the Algerian financial market, we assumed the existence of a direct relationship between international accounting standards and the efficiency of the Algerian financial market, and the questionnaire was used as a tool for data collection, relying on a set of statistical tools such as the arithmetic mean, standard deviation, correlation coefficient and the neural network, and it was concluded that the level of application of international accounting standards is high, and we also concluded that the Algerian financial market is efficient, and on the other hand, we found a positive relationship between international accounting standards and the efficiency of the Algerian financial market.