Influential Factors on Disclosure Quality in Annual Banking Reports – A Study of a Group of Banks Active in Algeria

Abstract

This study investigates the determinants impacting the quality of disclosure in the annual reports of Algerian banks during 2020-2022. Initially, the research utilizes a disclosure index for Algerian banks, derived through a questionnaire that captures key disclosure elements mandated by sector-specific laws and regulations. Following this, a review of data available on the banks' official websites was performed to gather indicators that represent the independent variables of the study. These variables were then analyzed to ascertain their influence on the disclosure levels within the banks' annual financial statements. The results reveal that the disclosure index of Algerian banks stands at a satisfactory level (69.97%), with the independent variables exhibiting diverse effects on this index