الإفصاح المحاسبي في النظام المحاسبي المالي و بورصة الجزائر

الملخص EN

the financial accounting system aims to bring accounting practice in Algeria closer to international accounting practices that seek to meet the requirements of financial markets that are suitable for investors to make their financial decisions.

The Algerian stock (ase) needs as any other stock exchange in the world to provide reliable and good financial information; this can only be done by imposing rules that govern the disclosure and transparency of the financial information of listed institutions .thus, investors’ trust, and transactions can be increased to achieve market efficiency.

The study concluded that the accounting disclosure with the application of an accounting system that provides financial information characterized by suitability and accuracy, led to increasing the stock exchange’s efficacy.