مدى التزام الشركات المساهمة الجزائرية المدرجة في البورصة بمتطلبات الإفصاح المحاسبي خلال الفترة (2014-2015)
Other Title(s)
The extent of commitment by the Algerian stock exchange listed companies of accounting disclosure requirements during the period (2014-2015)
Author
Source
Issue
Vol. 2017, Issue 17 (31 Dec. 2017), pp.57-67, 11 p.
Publisher
Kasdi Merbah University Faculty of Economics Commercial Sciences and Management Sciences
Publication Date
2017-12-31
Country of Publication
Algeria
No. of Pages
11
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aimed to test the extent to which the algerian stock exchange listed companies are committed to accounting disclosure requirements during the period (2014-2015), with the selection of "Saidal" company, "Rouiba", "Alliance Insurance" and "Aurassi Hotel" then test whether these companies comply with accounting disclosure requirements using (Dummy Variables) method, the study found that the total percentage of commitment with accounting disclosure requirements in the algerian stock exchange listed companies is(63%), but this percentage is varying from a company to the other, the highest percentage is (76%) registered in “Rouiba” company, followed by “Al Aurassi” company with a rate of (67%) and “Saidal” with a rate of (62%) but the lowest percentage is (46%) registered in “Alliance Insurance” company, so after using (Binomial test) for the total of dummy variables it has been shown that there is a significant indicators of commitment by the algerian stock exchange listed companies to accounting disclosure requirements during the period (2014-2015).
American Psychological Association (APA)
فداوي، أمينة. 2017. مدى التزام الشركات المساهمة الجزائرية المدرجة في البورصة بمتطلبات الإفصاح المحاسبي خلال الفترة (2014-2015). مجلة الباحث،مج. 2017، ع. 17، ص ص. 57-67.
https://search.emarefa.net/detail/BIM-808390
Modern Language Association (MLA)
فداوي، أمينة. مدى التزام الشركات المساهمة الجزائرية المدرجة في البورصة بمتطلبات الإفصاح المحاسبي خلال الفترة (2014-2015). مجلة الباحث ع. 17 (2017)، ص ص. 57-67.
https://search.emarefa.net/detail/BIM-808390
American Medical Association (AMA)
فداوي، أمينة. مدى التزام الشركات المساهمة الجزائرية المدرجة في البورصة بمتطلبات الإفصاح المحاسبي خلال الفترة (2014-2015). مجلة الباحث. 2017. مج. 2017، ع. 17، ص ص. 57-67.
https://search.emarefa.net/detail/BIM-808390
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-808390