Measuring the level of voluntary disclosure in the annual reports of Islamic banks As-Salam Bank-Algeria as a model (2012-2017)

Abstract

This study aimed to measure the level of optional disclosure in the annual reports of Al Salam Bank -
Algeria during the period 2012-2017, This was based on a form consisting of 120 pieces of optional
information, This study found that the level of disclosure of this information in the annual reports of Al
Salam Bank-Algeria during the period 2012-2017 was weak, Considering that it did not exceed 26%,
Finally, this study recommends that Al Salam Bank - Algeria and joint stock companies in general should
pay more attention to voluntary disclosure due to its great importance.