محاولة تقييم أثر تطبيق النظام المحاسبي المالي على نتائج التحليل المالي : للحسابات المجمعة في الجزائر(حالة صيدال)
Other Title(s)
An attempt to evaluate the impact of the application of financial accounting system on the results of the financial analysis of the consolidated accounts in Algeria : case of Saidal
Joint Authors
Source
Issue
Vol. 2016, Issue 16 (31 Dec. 2016), pp.233-244, 12 p.
Publisher
University of Kasdi Merbah Ouargla Faculty of Economics Commercial Sciences and Management Sciences
Publication Date
2016-12-31
Country of Publication
Algeria
No. of Pages
12
Main Subjects
Economics & Business Administration (Multidisciplinary)
Financial and Accounting Sciences
Topics
Abstract EN
This study aimed to evaluate the response and the compatibility of the laws and the instructions of the Algerian SCF applied in SAIDAL Group, that is required in some IAS taken from previous studies which are IAS (36- 19 – 16 – 12) and it has a direct impact on the financial analysis process in its application the first time.
in order to reach the objectives of this study we used the test (t) for two independent samples which are the IAS and its requirements according to the SCF, the results indicated the presence of a response of % 68.75, and also there is an effect with a statistical signification, according to the result of t (test) , estimated at– 7.978 with a freedom degree of 115, then we compared the results of the financial and economic profitability of companies of group SAIDAL during the transitional period, and the results showed an impact on the level of economic profitability during the year 2009, through the effect of the application of deferred taxes on the assets on each the assets profitability and the operating funds profitability in a range of -0.92% and -1.32% respectively.
American Psychological Association (APA)
شنوف، حمزة ورفاع، شريفة. 2016. محاولة تقييم أثر تطبيق النظام المحاسبي المالي على نتائج التحليل المالي : للحسابات المجمعة في الجزائر(حالة صيدال). مجلة الباحث،مج. 2016، ع. 16، ص ص. 233-244.
https://search.emarefa.net/detail/BIM-766676
Modern Language Association (MLA)
شنوف، حمزة ورفاع، شريفة. محاولة تقييم أثر تطبيق النظام المحاسبي المالي على نتائج التحليل المالي : للحسابات المجمعة في الجزائر(حالة صيدال). مجلة الباحث ع. 16 (2016)، ص ص. 233-244.
https://search.emarefa.net/detail/BIM-766676
American Medical Association (AMA)
شنوف، حمزة ورفاع، شريفة. محاولة تقييم أثر تطبيق النظام المحاسبي المالي على نتائج التحليل المالي : للحسابات المجمعة في الجزائر(حالة صيدال). مجلة الباحث. 2016. مج. 2016، ع. 16، ص ص. 233-244.
https://search.emarefa.net/detail/BIM-766676
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-766676