أثر عدالة الإفصاح المحاسبي في ترشيد القرارات الاستثمارية : دراسة حالة عينة من المستثمرين ببورصة الجزائر

الملخص EN

This study aims at demonstrate the impact of equity of accounting disclosure in rationalizing investment decisions, At a time when the world is experiencing an economic transformation and global variables become characterized by conditions of uncertainty and risk, it led to the need for disclosure of a set of accounting and financial information and this is what will help in making investment decisions.

To achieve the o^ectives of the study the questionnaire was designed to collect the information, it was Distributed to A sample of investors, and were processed using the statistical program SPSS.

The study has concluded that there is a positive impact with a statistically between the equity accounting disclosure and rationalizing investment decisions.