مجلة البشائر الاقتصادية
Volume 11, Numéro 2, Pages 522-535
2025-09-04

Accounting Reforms And Their Impact On Financial Information Production And Governance Efficiency: A Study Of Ias 24.



Authors : Malek Nadir . Bouzida Zahia .

Abstract

In this present paper, we will try to gather elements of analysis which will allow us to give an overview of the strategy of accounting standardization in Algeria, to analyze the convergence of this accounting reform with the contribution to the IAS/IFRS reference system and particularly in application of IAS 24.Thus understand how the generalization of these standards can contribute to improving corporate governance This research will allow us to understand the need to reduce agency costs and information asymmetries through the adoption of IAS 24 and to guarantee the reliability of information in accounting statements. This will protect minority shareholders and their rights.

Keywords

Accounting reforms ; ISA 24 ; Algerian SCF ; governance, ; IAS/IFRS

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