أهمية و أثر المعلومة المحاسبية في ظل حوكمة الشركات على بورصة الجزائر : دراسة تحليلية انتقادية

الملخص EN

Corporate governance is an important topic that has attracted Algeria’s attention; it has become a national strategy to win the challenges of an open and sophisticated financial market.

This study aimed at analyzing the importance and the role of the financial accounting system in activating the stock market exchange under corporate governance in Algeria.

The study found that providing a quality accounting information will have a clear impact on the Algerian stock exchange through stimulating the movement of information, especially under corporate governance (Disclosure and Transparency).