قياس كفاءة نظام حوكمة الشركات الجزائرية باستخدام التحليل التطويقي للبيانات : حالة شركات المساهمة بولاية ورقلة

الملخص EN

This research paper aims to evaluate the efficiency of the corporate governance system in the Algerian companies.

It includes 7 companies during the period 2011-2015, providing 35 observations.

To do so, the Data Envelopment Analysis (DEA) is used, where the board of directors’ independence, the property concentration and the internal audit are the inputs of this analysis; in the other hand, the Return On Assets ratio (ROA) is its output.

The research findings are as follows: (a) the corporate governance efficiency is high (b) the independence of directors board and the property concentration determine this efficiency (c) the internal audit has no effect on corporate governance efficiency