Influential Factors on Disclosure Quality in Annual Banking Reports: A Study of a Group of Banks Active in Algeria
| المصدر: | مجلة البحوث الاقتصادية والمالية |
|---|---|
| الناشر: | جامعة العربي بن مهيدي أم البواقي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Kebieche, Mahmoud (Author) |
| المجلد/العدد: | مج11, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | جوان |
| الصفحات: | 816 - 846 |
| DOI: |
10.37164/2056-011-001-037 |
| ISSN: |
2352-9822 |
| رقم MD: | 1499664 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Disclosure | Annual Reports | Disclosure Index | Ias/Ifrs | Scf | Financial Information | Algerian Banks
|
| رابط المحتوى: |
عدد مرات التحميل
4
| المستخلص: |
This study investigates the determinants impacting the quality of disclosure in the annual reports of Algerian banks during 2020-2022. Initially, the research utilizes a disclosure index for Algerian banks, derived through a questionnaire that captures key disclosure elements mandated by sector-specific laws and regulations. Following this, a review of data available on the banks' official websites was performed to gather indicators that represent the independent variables of the study. These variables were then analyzed to ascertain their influence on the disclosure levels within the banks' annual financial statements. The results reveal that the disclosure index of Algerian banks stands at a satisfactory level (69.97%), with the independent variables exhibiting diverse effects on this index. |
|---|---|
| ISSN: |
2352-9822 |
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