مجلة البحوث و الدراسات الإنسانية
Volume 10, Numéro 1, Pages 50-68
2015-12-31
Les Normes Ifrs Sous La Lumière Des Théories De L’information Et De L’incertain : Une Mise En évidence Du Contexte Algérien
Auteurs : Remmache Kamel .
Résumé
The financial markets put a great attention on the information disclosed by firms in their accounting and financial reports. Information came from financial statements represent here a reaction source for stackholders. Thus, uncertainty appears and raised by information asymmetry between economic agents, this means that such investors hold private information when others no informed hold just publicly available ones. A negative relation emerges between reporting quality and information asymmetry (Millicent Chang et al, 2008). In Algeria, the usefulness of financial reporting is not yet valued and examined. This is explained in part by the absence of institutions that facilitates information exchange between economic actors, one of them, a developed financial market in which demand for accounting data will be more legitimized and optimized.
Mots clés
financial markets, financial reporting, information asymmetry, agency relation
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