Measuring the level of voluntary disclosure in the annual reports of Islamic banks As-Salam Bank-Algeria as a model (2012-2017)
Main Article Content
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.
Article Details
References
OYEROGBA EZEKIEL OLUWAGBEMIGA, THE USE OF VOLUNTARY DISCLOSURE IN DETERMINING THE QUALITY OF FINANCIAL STATEMENTS: EVIDENCE FROM THE NIGERIA LISTED COMPANIES, Serbian Journal of Management, 9 (2), Technical
Faculty at Bor, Serbia, 2014.