الإفصاح المحاسبي و دوره في تنشيط سوق الأوراق المالية مع الإشارة إلى حالة الجزائر

الملخص EN

Information plays an important role in stimulating the capital market, as well as for its participants, in a way that many parties and individuals need this information for use in making investment decision.

The availability of reliable information, especially accounting information, leads to increased market size, reduces the cost of transactions and increases the number of dealers in the stock market, which, in turn, leads to increased return on trading and, thus, achieves economic development.

In fact, under the absence of this information or its unavailability under the required form, the stock market shifts from a fair play into one ruled by luck and chance.

This research paper aims to answer the following question : What is the general framework for accounting disclosure? and what is its role in stimulating the stock market with reference to the case of Algeria?