Disclosure and transparency in Algerian companies : the elusive reality

Abstract EN

This study examines the reality of disclosure and transparency in Algerian companies, where 2017 data are obtained from seven companies, five of which are listed on the Algiers Stock Exchange.

Standard and poor's methodology is used to determine the average disclosure and transparency results as a dependent variable for size, leverage, absence or variation of accounting standards and legal form of the company.

The results indicate that the level of disclosure and transparency in Algerian companies is low, as well as the negative impact of the absence of international financial reporting standards implementation in the Algerian context to the quality and amount of information disclosed.