أثر الإفصاح المحاسبي على قرارات منح الإئتمان في البنوك التجارية الجزائرية

Abstract EN

The main objective of this study is to know the impact of accounting disclosure on lending decisions in Algerian commercial banks.

By clarifying the relationship between accounting information in the financial statements and lending decisions, and the impact of the level of knowledge of credit decision makers on the accounting disclosure of lending decisions.

It was the field study in 05 Algerian public commercial banks, adopted in which the exploratory study, we used the interview as a key tool for data collection and information, where intentional random sample is consists of credit services staff, and we used to analyze data interviews with Qualitative Data Analysis Program (Nvivo), and in the latest results of interviews showed that there is the impact of accounting disclosure in financial statements on lending decisions in Algerian commercial banks.

Through the impact of accounting information and the level of awareness of lending decision makers.

Key words: accounting disclosure, financial statements, lending decisions.