محاسبة البترول و التحليل الاستراتيجي لتطوير الأداء و التنبؤ بالفشل في الشركات النفطية

الملخص EN

The purpose of this study was to gain a better understanding about impact of IFRS on financial analysis in Petroleum accounting and strategic analysis to develop performance and predict failure in oil companies, this research examined impacts of IFRS on financial analysis in Algeria over the period 2012– 2017We studied the relationship between IFRS and financial ratios.

The present paper represents, in our view one of the most important attempts to address, examine, analysis financial ratios this problem.

In this study there are many keys findings provide supporting evidence the hypothesis of this paper, Although we think these limitations has enhanced on understanding of the relationship between IFRS and financial ratios such as Kida's Model in Predicting the Financial Failure of oil CompaniesFinally, we obtained after examined the problem of this study, number of results and make recommendations.

In terms of future research, we think that certain limitations in this paper could be addressed, examined, analyzed and explained in future research Jel Classification Codes: G01,