أثر محافظ الحسابات في الرفع من درجة الإفصاح المحاسبي في القوائم المالية للشركات الجزائرية

الملخص EN

The aim of this study was to measure the effect of the accounting portfolios on the increase in the value of the accounting information disclosed by the Algerian companies.

The study attempted to deepen the Algerian reality by examining whether there is awareness and appreciation of the value of the accounting disclosure, Familiar with the concept of accounting disclosure.

And then to measure the extent to which the external auditor (the governor of accounts) has affected the accounting disclosure process after conducting the audit.

The study concluded that there are many gaps between the theory of this subject and what is applied in the Algerian reality, where the predominant in the latter a lot of practices that prevent the provision of the necessary accounting information and in the ideal form.