The extent of commitment by the algerian stock exchange listed companies of accounting disclosure requirements during the period (2014-2015)

Abstract

This study aimed to test the extent to which the algerian stock exchange listed companies are committed to accounting disclosure requirements during the period (2014-2015), with the selection of "Saidal" company, "Rouiba", "Alliance Insurance" and "Aurassi Hotel" then test whether these companies comply with accounting disclosure requirements using (Dummy Variables) method, the study found that the total percentage of commitment with accounting disclosure requirements in the algerian stock exchange listed companies is(63%), but this percentage is varying from a company to the other, the highest percentage is (76%) registered in “Rouiba” company, followed by “Al Aurassi” company with a rate of (67%) and “Saidal” with a rate of (62%) but the lowest percentage is (46%) registered in “Alliance Insurance” company, so after using (Binomial test) for the total of dummy variables it has been shown that there is a significant indicators of commitment by the algerian stock exchange listed companies to accounting disclosure requirements during the period (2014-2015).