مدى مساهمة تطبيق قواعد الحوكمة في زيادة جودة الاتصال المالي "دراسة حالة المؤسسات المدرجة في بورصة الجزائر"

Résumé: The purpose of this study is to understand the role of applying corporate governance rules in increasing the quality of financial communication, which is the quality of the management report and the quality of the relationship with shareholders and professionals, This is by answering the fundamental problematic of how the application of the rules of governance contributes to increasing the quality of financial communication in the organizations listed on the Algerian Stock Exchange. In order to achieve this, we first developed a measure that contains a set of statements that reflect the quality of the management report and the quality of the relationship with the shareholders and professionals,we consulted a group of financial analysts and then measured the quality of the financial communication of the organizations studied before, and after the implementation of the rules of governance (years of 2008 and 2015), then we conducted a field study through which 72 questionnaires were distributed to a sample of executive directors and members of the board of directors as well as the accounting and financial frameworks for the organizations under study,by analyzing the data obtained and testing the hypotheses of the study, we concluded also a set of results the most significant of which is an increase in the quality of financial communication of the governance reports for the year 2015 compared to 2008,We also found a statistically significant impact between the application of the rules of governance and the increase in the quality of financial communication.

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