دور و أهمية الإفصاح الاختياري في القوائم المالية للمؤسسات : دراسة عينة من المؤسسات المساهمة في بورصة الجزائر

Abstract EN

Accounting disclosure is deemed the information of stakeholders in the financial reports of the corporation, disclosure must be made within the minimum limits of mandatory disclosure and any disclosure exceeding the quantity limits, and content is optional disclosure.

This article aims to measure the level of voluntary disclosure in financial reports with a list that presents information (general, financial, non-financial, and forecast) and contains essential elements of voluntary disclosures.

We analysed the annual reports of the year 2013, we find Algerian companies provided relevant information that meets the needs of users.