The level of accounting and financial disclosure within the Algerian business environment -Case study of a sample of Algerian economic institutions-

Abstract

The practices of many international institutions emphasized the limited national communication culture in the framework of maximizing profits and fiscal optimization at the expense of the interests of the other actors through international reports that proved the involvement of many Algerian institutions in immoral financial scandals (private sector / General). Due to the lack of political will to pay attention to accounting disclosure and increase the quality of information that benefit the national group. The study aims to determine the level of financial accounting disclosure in Algeria by analyzing and discussing the factors behind the lack of interest of the various actors in the Algerian business environment to develop and raise the culture of disclosure to serve the requirements of the national environment. The measurement of the level of disclosure has helped to prove the low level of financial accounting disclosure because it is linked to many factors related to the pattern of the rent economy, as well as the financing style of enterprises, as well as the behavior of the private / public institutions operating in Algeria to withhold the financial information