دور الإفصاح المحاسبي في ترشيد قرارات الاستثمار والتمويل للشركات

Abstract EN

The principle of disclosure is linked to the emergence of joint stock companies and their obligation to publish their financial statements periodically, so that the management of these companies submit to their investors, shareholders and lenders, a report on the results of their business, their financial position and their internal and external financial flows, for the purpose of disclosing the material information that occurred during the period.

in this research, we discuss the definition and nature of disclosure, clarifying the importance of disclosure and transparency in the financial statements, while highlighting the role played by accounting disclosure in rationalizing investment and financing decisions by users of financial statements.