مدى ملاءمة الأصول غير الملموسة لتقييم المؤسسات الجزائرية

الملخص EN

This study is a part of an important accounting disciplinary research, which related to financial statements quality, and their usefulness for decisions making, this usefulness is consider as the main objective of financial statements.

The study aims to test the value relevance of intangible assets in Algerian listed companies, through exploring their reality in financial statements, and their association with companies’ values, in order to measure their explanatory power and their effect on value relevance of other accounting information.

The study has been carried out between 2005 and 2013, using three models developed depending on Ohlson’ model of 1995.

According to the results, intangible assets are value relevant for the valuation of Algerian listed companies, but they have a week explanatory power, and they do not affect the value relevance of other accounting information.