إسهامات الحوكمة في تحقيق متطلبات الإفصاح المحاسبي و تفعيل السوق المالية الجزائرية - دراسة حالة المؤسسات الاقتصادية المدرجة في بورصة الجزائر –

Résumé: This study aims to treat the subject of the contribution of governance to the achievement of the requirements of accounting disclosure and the activation of the Algerian financial market, by trying to diagnose the practical reality of governance in companies listed on the Algiers Stock Exchange ; to determine their commitment and actual practice of the principles and mechanisms of governance and study the impact of this commitment on the level of disclosure of information Accounting in the financial statements and its role in activating the Algerian financial market. After reviewing the theoretical concepts of corporate governance, in addition to their mechanisms and role in achieving efficiency in the financial market, the field study comes through the distribution of a questionnaire dedicated to the affect of the principles of governance on the level of disclosure. The study concluded that there is a statistically positive relationship between the application of the mechanism (size of the board of directors, the independence of the members of the board of directors) and the level of disclosure in the financial statements.

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