قياس ممارسات المحاسبة الإبداعية في البيئة الجزائرية باستخدام المستحقات الاختيارية : دراسة حالة بعض المؤسسات المدرجة ببورصة الجزائر

Abstract EN

The study aims to analyze the extent of the practice of the institutions included in the Algiers Stock Exchange accounting creative during the period (2013-2014), and for that you are relying on a model Jones average to measure the optional dues to the institutions concerned, and the results indicate a discrepancy in the accounting practice of creative enterprises in the study, during the eachyear of the study period, but the descriptive analysis of the results shows that most of the institutions of the sample under study did not practice creative accounting