أثر الإفصاح المحاسبي عن الأداء الاجتماعي على الأداء المالي للشركات : دراسة ميدانية

الملخص EN

performance on the financial performance of the Algerian companies, In order to achieve this was to use a Convenience sample of thirty one (31) Single practitioners of the accounting profession and professors of accounting and financial managers, Results indicated the presence of the impact of the disclosure of the accounting for the areas of social responsibility on the financial performance of the Algerian companies when taking these areas collectively, The presence of the impact of the disclosure of accounting (as shown on order) on the activities of each of community service, environmental protection, consumer protection, the financial performance of the companies, on the other hand, it turns out the lack of impact of the disclosure of accounting for human resources development on the financial performance of the company's activities, and in the latter recommended the study of the need to disclose the social performance in the financial statements of the companies.