مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 6, Numéro 2, Pages 20-34
2023-07-20
A Comparative Analysis Of Financial Information Disclosure In Reports Of Stock Exchange-listed Companies: A Case Study Of The Arab Maghreb Region
Authors : Guerza Nada . Guettouchi Nacir .
Abstract
This article presents a research study focusing on the disclosure of financial information in the annual reports of publicly traded companies and its impact on the performance of financial markets. Despite the importance of this topic, it has received limited attention in previous studies. The primary objective of this research is to examine whether improved information dissemination through annual reports can influence decision-making processes and mitigate potential risks in an unstable business environment. Specifically, the study aims to investigate the effects of adopting International Financial Reporting Standards (IFRS) on the disclosed financial data and the reliability of financial statements. To achieve this, three pharmaceutical companies in the Arab Maghreb region have been selected as comparative case studies: SAIDAL from Algeria, ADWYA from Tunisia, and SOTHEMA from Morocco.
Keywords
Accounting disclosure ; financial communication ; International Standards ; financial market ; performance
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