Disclosure and transparency in Algerian companies : the elusive reality
Other Title(s)
الإفصاح و الشفافية في الشركات الجزائرية : واقع بعيد المنال
Joint Authors
Ghuuzi, Muhammad Larbi
Bu Adam, Munir
Source
Journal of Financial, Accounting and Managerial Studies
Issue
Vol. 6, Issue 4 (31 Dec. 2019), pp.535-552, 18 p.
Publisher
Université Larbi Ben M'hidi Oum El Bouaghi Laboratoire COFIFAS
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Topics
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.
American Psychological Association (APA)
Bu Adam, Munir& Ghuuzi, Muhammad Larbi. 2019. Disclosure and transparency in Algerian companies : the elusive reality. Journal of Financial, Accounting and Managerial Studies،Vol. 6, no. 4, pp.535-552.
https://search.emarefa.net/detail/BIM-954784
Modern Language Association (MLA)
Bu Adam, Munir& Ghuuzi, Muhammad Larbi. Disclosure and transparency in Algerian companies : the elusive reality. Journal of Financial, Accounting and Managerial Studies Vol. 6, no. 4 (Dec. 2019), pp.535-552.
https://search.emarefa.net/detail/BIM-954784
American Medical Association (AMA)
Bu Adam, Munir& Ghuuzi, Muhammad Larbi. Disclosure and transparency in Algerian companies : the elusive reality. Journal of Financial, Accounting and Managerial Studies. 2019. Vol. 6, no. 4, pp.535-552.
https://search.emarefa.net/detail/BIM-954784
Data Type
Journal Articles
Language
English
Notes
Includes appendices : p. 551-552
Record ID
BIM-954784