مبدأ الإفصاح و الشفافية كآلية لتسهيل عملية إدراج المؤسسات الصغيرة و المتوسطة في بورصة الجزائر

الملخص EN

Promoting the small and medium enterprise sector and activating its development role is an important and pivotal goal in Algeria because of its role in combating unemployment and its contribution to reducing the great pressure on the labor market, as well as the increase in industrial added value, supporting the large national industries and improving the productive sector, especially in light of the crisis of low oil prices.

Through this study, we will attempt to highlight the role played by the disclosure and transparency of accounting information for small and medium enterprises in facilitating their listing on the Algerian stock exchange, and this in view to enhance the supervisory role of the market and provide equal opportunities for customers.

The availability of information that is highly efficient in terms of disclosure and transparency leads to dealing with prices that reflect the true value of institutions, which facilitates their circulation in the financial market.