أهمية استخدام منهجية ستاندر آند بورز لتحسين مستوى الشفافية و الإفصاح في التقارير المالية للشركات : دراسة حالة شركة رويبة

Abstract EN

This study aims to highlight the importance of the Standard & Poor's methodology to improve the level of transparency and disclosure in the company especially in those listed on the stock market, which needs the existence of a strong system of transparency and disclosure, allowing the provision of information that reduces agency problems and conflict of interest resulting from the separation of ownership from management.

The Rouiba company listed on the Algiers Stock Exchange was chosen to conduct the applied study; which concluded a number of results, the most important was the low level of transparency and disclosure in the financial reports of Rouiba company, which is only 23.

46%, by disclosing only 23 items among 98 necessary items to disclose.

Accordingly, a set of recommendations was proposed to increase the level of transparency and disclosure in the company, based on the methodology of Standard & Poor's.