أثر الإفصاح المحاسبي في القوائم المالية على إتخاذ قرارات منح الإئتمان في البنوك العاملة بالجزائر *دراسة عينة من البنوك العاملة في الجزائر*

Résumé: This study examines the effect of accounting disclosure in the financial statements on the granting decisions in the banks operating in Algeria. This is due to the importance of lending decisions for banks stability. As the Algerian institutions submit their financial statements according to the financial accounting system when applying for credit. This study examines how the disclosure of accounting information in the financial statements according to the financial accounting system affects the decision making process in the banks operating in Algeria. Through the detection of the accounting disclosure relationship in financial statements and lending decisions and the relationship between the level of accounting disclosure in the financial statements according to the financial accounting system and the decision to grant credit and finally the impact of the relationship between the level of awareness of the credit decision makers about the accounting disclosure standards and making decisions to grant credit. The study was conducted in 9 banks operating in Algeria, including 5 public banks and 4 private banks, where we relied on a qualitative and exploratory study in which we used the interviews a main tool for collecting data and information. We selected a sample of 14 interviews with employees of credit departments in banks, and we used the Nvivo data analysis program to analyze this data. Finally, the results of the study, according to the analysis of the interviews, concluded that there was an effect of accounting discloser in the financial statement on the decision making of granting credit in the banks operating in Algeria. This is evidenced by the relative effect of the disclosure of accounting information by credit institutions on the decision to grant credit, since there are other elements affected by the credit request information. In addition to the insufficient level of accounting disclosure in accordance with the financial accounting system in Algeria institutions, the lack of disclosure of all quantitative and qualitative information required for the analysis of the financial statements and the insufficient level of awareness of the decision makers to grant credit to international disclosure standards and their analysis and lack of knowledge about their periodic updates which may expose the bank to many credit risks.

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