مدى ملاءمة الأصول غير الملموسة لتقييم المؤسسات الجزائرية
Author
Source
Issue
Vol. 2018, Issue 28 (30 Sep. 2018), pp.144-173, 30 p.
Publisher
Averroes University in Holland
Publication Date
2018-09-30
Country of Publication
Netherlands
No. of Pages
30
Main Subjects
Abstract EN
This study is a part of an important accounting disciplinary research, which related to financial statements quality, and their usefulness for decisions making, this usefulness is consider as the main objective of financial statements.
The study aims to test the value relevance of intangible assets in Algerian listed companies, through exploring their reality in financial statements, and their association with companies’ values, in order to measure their explanatory power and their effect on value relevance of other accounting information.
The study has been carried out between 2005 and 2013, using three models developed depending on Ohlson’ model of 1995.
According to the results, intangible assets are value relevant for the valuation of Algerian listed companies, but they have a week explanatory power, and they do not affect the value relevance of other accounting information.
American Psychological Association (APA)
كيموش، بلال. 2018. مدى ملاءمة الأصول غير الملموسة لتقييم المؤسسات الجزائرية. مجلة جامعة ابن رشد في هولندا،مج. 2018، ع. 28، ص ص. 144-173.
https://search.emarefa.net/detail/BIM-831693
Modern Language Association (MLA)
كيموش، بلال. مدى ملاءمة الأصول غير الملموسة لتقييم المؤسسات الجزائرية. مجلة جامعة ابن رشد في هولندا ع. 28 (أيلول 2018)، ص ص. 144-173.
https://search.emarefa.net/detail/BIM-831693
American Medical Association (AMA)
كيموش، بلال. مدى ملاءمة الأصول غير الملموسة لتقييم المؤسسات الجزائرية. مجلة جامعة ابن رشد في هولندا. 2018. مج. 2018، ع. 28، ص ص. 144-173.
https://search.emarefa.net/detail/BIM-831693
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-831693