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Title: Disclosure and transparency as a tool to enhance financial communication in the context of corporate governance
Other Titles: A Field study
Authors: لخضر رينوبة
أعمر عزاوي
Keywords: Disclosure and Transparency
Corporate Governance
Accounting Information
Financial Reporting
Issue Date: 30-Jun-2018
Series/Report no.: Volume 4, Numéro 1 2018;
Abstract: This study to knowledge of role aims application of principles corporate governance generally and the principles of disclosure and transparency especially, in the Algerian economic institutions, in improving the level of disclosure, which is reflected in their financial communication, and to the purpose raved distribution 55 of questionnaire on sample from the managers was complete and my employee services of the accounting and financial and as that experts of accountants and my wallets the accounts, and retrieval 38 of showing is complete and studious her, An analysis of their responses revealed that the application of disclosure and transparency standards in the economic institution, especially after the application of the financial accounting system, has a statistically significant effect on the improvement of the level and quality of disclosure
Description: Algerian Studies of Accounting and Financial Review
ISSN: 2437-0215
Appears in Collections:Volume 4, Numéro 1 2018

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