انعكاسات جودة المعلومات المحاسبية على عوائد الأسهم في سوق الجزائر للأوراق المالية

Abstract EN

This research aims to examine the extent response of Algerian stock exchange to the published accounting information in annual financial reports and relate this with timing impact on it.

In addition to determine the impact on stock returns In order to show the publication importance timeliness of the accounting information The event study methodology was designed to investigate the impact of the market efficiency on stock prices of the company during 2000 to 2015.

The finding of this research, after doing statistical analyzes, is that there was no significant effect, , related to the timing of publication of financial information over a period of study on stock returns in the days arounds the publication days of annual financial statements.