أثر محاسبة القيمة العادلة على عائد السهم : دراسة تطبيقية على الأصول المالية لعينة من البنوك التجارية في الجزائر خلال الفترة (2010-2017)‎

الملخص EN

The purpose of this study is to realize the effect of the fair value accounting on earning per share during the period of the study is eight years from 2010-2017, and the sample of the study consists of 09 commercial banks in Algeria.

The required data was obtained from Financial Statements (Balance Sheet, Income Statement), which was published in the reports of banks, To test the hypothesis of the study data were analyzed using statistical program SPSS, the use of mathematical averages and Paired samples t.

test.

This study finds that there is a positive and high value of earnings per share (EPS) when implementing the fair values in evaluating the financial assets, compared to when income is calculated without adding holding gains and losses.

Keys words: fair value, earning per share, commercial banks, financial assets.