الأفاق للدراسات الإقتصادية
Volume 9, Numéro 2, Pages 208-227
2025-02-28
Listing Of Economic Institutions In The Stock Market And The Requirements Of The Principle Of Transparency And Financial Disclosure
Authors : Bouloufa Ahmed . Filali Tarek .
Abstract
Abstract: This study intends to provide light on the role played by the principle of openness and financial disclosure for entities that want to be listed on the stock exchange. Good financial disclosure and openness are required when working in the stock market when preparing financial reports, managers of economic institutions must deliver financial reports with enough information content in order to ensure fair pricing based on the efficient market hypothesis. The study found that, despite some directions and legislation, the Algerian Stock Exchange was unable to keep up with global changes that required listed economic firms to provide full and ongoing disclosure with complete transparency.
Keywords
Economic Institutions ; Stock Market ; Transparency ; Financial Disclosure
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