قياس أثر تبني سياسة التحفظ المحاسبي للحد من التلاعب في القوائم المالية : دراسة ميدانية بمؤسسة سونطراك فرع نومر ولاية غرداية

Abstract EN

The study aimed to measure the effect of adopting the accounting reservation policy to reduce the manipulation of financial statements to study accounting practice through the principles of the system as a mechanism to know the accounting reservation and its impact on the quality of financial statements, with the use of the statistical analysis program version 24 (spss24), then analyzing the accounting work in the Nomer branch In the governorate of Ghardaia.

As the study concluded that the institution under study applies the minimum accounting reservation when preparing financial statements within the limits imposed by the financial accounting system.