الإفصاح المالي وفق النظام المحاسبي المالي الجزائري و أثره على تنشيط و تأهيل بورصة الجزائر

الملخص EN

The subject of financial disclosure has become a place of great interest by professionals from academics and regulators and professionals in nowadays, and disclosure is achieve this rank in terms of being a measure of objectivity to degrees varied transparency, accounting and finance, legal and social ...etc.

and the transparency of the market accordingly, and in terms of being a pillar or a standard for the application of the principles of corporate governance to measure the efficiency of the financial markets and as a means of preventive to prevent and preempt acts illegal and immoral that occur from time to time.

Therefore, this study proof to demonstrate our understanding of the benefits and privileges relevant to the application of financial accounting system Algerian based on a number of accounting literature and facts recorded and the expected impact on the efficiency of the Algiers Stock Exchange.