الإفصاح المحاسبي في النظام المحاسبي المالي و بورصة الجزائر
Other Title(s)
Accounting disclosure in the financial accounting system and the Algiers stock market
Author
Source
Issue
Vol. 10, Issue 1 (31 Jan. 2019), pp.73-87, 15 p.
Publisher
University of Laghouat Faculty of Economics Commercial and Management Sciences
Publication Date
2019-01-31
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
the financial accounting system aims to bring accounting practice in Algeria closer to international accounting practices that seek to meet the requirements of financial markets that are suitable for investors to make their financial decisions.
The Algerian stock (ase) needs as any other stock exchange in the world to provide reliable and good financial information; this can only be done by imposing rules that govern the disclosure and transparency of the financial information of listed institutions .thus, investors’ trust, and transactions can be increased to achieve market efficiency.
The study concluded that the accounting disclosure with the application of an accounting system that provides financial information characterized by suitability and accuracy, led to increasing the stock exchange’s efficacy.
American Psychological Association (APA)
قرادي، عبد القادر. 2019. الإفصاح المحاسبي في النظام المحاسبي المالي و بورصة الجزائر. دراسات العدد الاقتصادي،مج. 10، ع. 1، ص ص. 73-87.
https://search.emarefa.net/detail/BIM-890808
Modern Language Association (MLA)
قرادي، عبد القادر. الإفصاح المحاسبي في النظام المحاسبي المالي و بورصة الجزائر. دراسات العدد الاقتصادي مج. 10، ع. 1 (كانون الثاني 2019)، ص ص. 73-87.
https://search.emarefa.net/detail/BIM-890808
American Medical Association (AMA)
قرادي، عبد القادر. الإفصاح المحاسبي في النظام المحاسبي المالي و بورصة الجزائر. دراسات العدد الاقتصادي. 2019. مج. 10، ع. 1، ص ص. 73-87.
https://search.emarefa.net/detail/BIM-890808
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-890808