Disclosure and transparency as a tool to enhance financial communication in the context of corporate governance A Field study

Abstract

This study to knowledge of role aims application of principles corporate governance
generally and the principles of disclosure and transparency especially, in the Algerian economic
institutions, in improving the level of disclosure, which is reflected in their financial
communication, and to the purpose raved distribution 55 of questionnaire on sample from the
managers was complete and my employee services of the accounting and financial and as that
experts of accountants and my wallets the accounts, and retrieval 38 of showing is complete and
studious her, An analysis of their responses revealed that the application of disclosure and
transparency standards in the economic institution, especially after the application of the financial
accounting system, has a statistically significant effect on the improvement of the level and quality
of disclosure