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Journal Articles

Non-financial assets impairments in light of IAS-IFRS : case of SAIDAL GROUP

By: Uarab, Ali. Revue des Recherches en Sciences Financieres et Comptables. Vol. 6, no. 1 (2021), pp.617-633, 17 p.

Subjects: Algeria; Financial accounting; Industrial complex pharmaceutical Sidal (Algeria); International Financial Reporting Standards

Journal Articles

The relationship between accounting conservatism and financial statements quality : empirical study of an external auditor's and accountant expert's sample in Sidibel Abbes province

By: Aksa, Ahlam; Zuwayah, Hallam. Revue des Recherches en Sciences Financieres et Comptables. Vol. 6, no. 1 (2021), pp.634-653, 20 p.

Subjects: Accounting Conservatism; Financial statements; Sidi Bel Abbes (City)

Journal Articles

The role of accounting reform in achieving the requirements of optimum usage of the financial accounting system according to the mechanisms proposed for modernization

By: Hajjaj, Zaynab; Anun, Fuad. Revue des Recherches en Sciences Financieres et Comptables. Vol. 6, no. 1 (2021), pp.673-700, 28 p.

Subjects: Algeria; Financial accounting; International standards

Journal Articles

Regulating statutory auditors' engagements in the public sector : a comparison of legal requirements and audit scope in france, South Africa and Denmark

By: Dafiri, Rima; Talib, Muhammad al-Amin Walid. Al-Riyada for Business Economics Journal. Vol. 7, no. 3 (Jun. 2021), pp.393-409, 17 p.

Subjects: Auditors; Denmark; France; Public sector; South Africa

Journal Articles

The persistence of accounting accruals components: an empirical study of some algerian companies

By: Kimushi, Bilal. Revue de I'nstitut des Scienses Économiques. Vol. 23, no. 2 (2020), pp.1413-1432, 20 p.

Subjects: Algeria; Cash flow; Dues; Earnings management; Panel Data

Journal Articles

Project of modernizing the public accounting system in accordance with the international accounting standards for the public sector (IPSAS)‎ in ِlgeria : between reality and challenges

By: Buabanah, Fathiyah. Revue de I'nstitut des Scienses Économiques. Vol. 23, no. 2 (2020), pp.1451-1469, 19 p.

Subjects: Algeria; International accounting standard; Public accounting; Public sector; international accounting

Journal Articles

Measuring the effect of accounting education programs on the ability of accounting scientific achievement of the Algerian student to enter the world of work : a case study

By: Laribi, Muhammad; Bin Sharki, Hajjsaduk. Revue de I'nstitut des Scienses Économiques. Vol. 23, no. 2 (2020), pp.1533-1553, 21 p.

Subjects: Academic achievement; Algeria; Curriculum; University students; international accounting

Journal Articles

Deferred taxes between accounting and fiscal constraint

By: Arab, Ali. Revue de I'nstitut des Scienses Économiques. Vol. 23, no. 2 (2020), pp.1717-1736, 20 p.

Subjects: Accounting; Financial position; Taxation

Journal Articles

Public governance in the public sector : literature review

By: al-Quti, Amal Abd Allah. The International Journal of Business Ethics and Governance. Vol. 3, no. 3 (2020), pp.14-25, 12 p.

Journal Articles

L'engagement du CAC pour contrôler l'application de l'hpothèse de continuité d'exploitation

By: Bashi, Khalid; Attawi, Ilham. Journal of Financial, Accounting and Managerial Studies. Vol. 7, no. 1 (Jun. 2020), pp.588-605, 18 p.

Journal Articles

Professional ethics : from theory to practice-evaluating ethical commitment among medical doctors in Constantine province

By: Mebarki, Louiza; Korichi, Muhammad. Journal of Financial, Accounting and Managerial Studies. Vol. 7, no. 1 (Jun. 2020), pp.679-699, 21 p.

Subjects: Doctors; Health institutions; Medical ethics; Professional ethics

Journal Articles

Using resource consumption accounting to determine customer cost of banks

By: Yaqub, Fayha Abd Allah; Fadil, Khalid Jamal. Journal of Economics and Administrative Science. Vol. 26, no. 118 (Apr. 2020), pp.93-104, 12 p.

Subjects: Banks; Consumption; Costs; Finance Resource; Iraq

Journal Articles

Examining the feasibility of Waqf (Islamic Endowment)‎-based Takaful model from the Malaysian legal perspective

By: Laksana, Nan Noorhidayu Megat; Salleh, Marhanum Che Mohd; Embi, Nor Azizan Che. International Journal of Fiqh and Usul Al-fiqh Studies. Vol. 4, no. 1 (Jan. 2020), pp.118-125, 8 p.

Journal Articles

IT governance impact on financial reporting quality using COBIT framework

By: Djemaa, Haouam. REMAH Review for Research and Studies. No. 39 (Jan. 2020), pp.281-297, 17 p.

Subjects: Financial statements; Governance; Information technology

Journal Articles

Défis et perspectives du régime de sécurité sociale des non salariés sous le poids du vieillissement démographique

By: Imarah, Hakim. Revue Elbahith en Sciences Humaines et Sociales. Vol. 11, no. 4 (Dec. 2019), pp.315-322, 8 p.

Journal Articles

Disclosure and transparency in Algerian companies : the elusive reality

By: Bu Adam, Munir; Ghuuzi, Muhammad Larbi. Journal of Financial, Accounting and Managerial Studies. Vol. 6, no. 4 (Dec. 2019), pp.535-552, 18 p.

Subjects: Accounting disclosure; Algeria; Companies; Transparency (behavior)

Arab Theses

The impact of working capital management on profitability in the public shareholding companies listed at Amman stock exchange market

By: Jawdah, Ahmad Umar Ali. Master; Amman Arab University; 2019

Subjects: Capital; Exchanges; Jordan; Stock companies

Journal Articles

Determinants of Zakah disclosure level : evidence for Indonesia

By: Khotijah, Siti Afidatul; Kusuma, Hadri. International Journal of Islamic Economics and Finance Studies. Vol. 5, no. 3 (Nov. 2019), pp.16-27, 12 p.

Journal Articles

The effect of non-accounting factors on accounting losses

By: Mashuka, Tariq Zaki. Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series. Vol. 34, no. 4 (Aug. 2019), pp.13-30, 18 p.

Journal Articles

The economic consequences of mandatory IFRS adoption : the case of Arab countries

By: Bekkaye, Ahmad. Economic Visions Review. Vol. 9, no. 1 (Jul. 2019), pp.135-146, 12 p.

Subjects: 21st. century; Arab World; Case studies; Economic conditions; Financial statements

Journal Articles

An empirical investigation of corporate governance practices in the Kingdom of Saudi Arabia

By: al-Utaybi, Abd Allah Thuail. Journal of the North for Humanities. Vol. 4, no. 2 (Jul. 2019), pp.185-198, 14 p.

Subjects: 21st. century; Accounting disclosure; Corporate governance; International accounting standard; Saudi Arabia

Journal Articles

Extending the knowledge of earnings quality using the AHP : an applied study

By: Baayyu, Muhammad Salim Muhammad; Fantazi, Kamil. University of Sharjah Journal for Humanities and Social Sciences. Vol. 16, no. 1 (Jun. 2019), pp.1-40, 40 p.

Subjects: Analytic hierarchy process; Financial accounting standards; Profits

Journal Articles

Vers une approche knowledge management du SCF : regards critiques sur l’état de fonctionnement du normalisateur comptable en Algérie

By: Binzaidi, Jamal; Bu Hadidah, Muhammad. Revue Reformes Economiques et Intégration En Economie Mondiale. Vol. 13, no. 1 (2019), pp.16-29, 14 p.

Subjects: 21st. century; Algeria; International accounting standard

Journal Articles

L’impact des reformes reglementaires recentes sur la qualite du commissariat aux comptes en Algerie : evaluation de la loi 10 01 a la lumiere des recherches academiques et avis des professionnels

By: Messahel, Sassia; Guettaf, Layla. Revue Reformes Economiques et Intégration En Economie Mondiale. Vol. 13, no. 1 (2019), pp.52-64, 13 p.

Subjects: 21st. century; Algeria; Auditors; Law; Organizational development.

Journal Articles

L’évaluation de la qualité de l’audit interne dans les banques algériennes : une contribution basée sur l’analyse de la perception des audités- le cas de la banque extérieure d’Algérie : BEA

By: Boudia, Mounya; Dibi, Ali. Dirassat Journal Economic Issue. Vol. 10, no. 2 (Jun. 2019), pp.317-330, 14 p.

Subjects: 21st. century; Algeria; Banks; Case studies; Internal auditing

Journal Articles

Cash flow components versus accrual components in predicting Saudi Share price

By: Salim, Nuri S. A.. Journal of Research and Economic Studies. Vol. 2, no. 2 (Jun. 2019), pp.81-98, 18 p.

Journal Articles

Bank efficiency in effective handing of loans RDA bank data

By: Ahmad, Abd al-Qadir. Journal of Research and Economic Studies. Vol. 2, no. 2 (Jun. 2019), pp.99-112, 14 p.

Journal Articles

Impact of accounting data on share price during different economic conditions

By: Salim, Nuri S. A.. Journal of Research and Economic Studies. Vol. 4, no. 2 (Jun. 2019), pp.285-300, 16 p.

Subjects: Accounting; Economic conditions; Stock prices

Journal Articles

Ethical decision-making of undergraduate accounting and business students as a function of personal variables : empirical evidence from Kuwait

By: Zainal, Muhammad E.; al-Hajiri, Mashari O.. Accounting Research. Vol. 14, no. 1 (Jun. 2019), 27 p.

Subjects: Accounting; Kuwait; Professional ethics; University students

Journal Articles

L'audit légal en Algérie : un développement vers l'adoption d'un référentiel national d'audit

By: Jiqdil, Yahya; Masudi, Abd al-Hadi. Recherches Économiques et Managériales. Vol. 13, no. 1 (Jun. 2019), pp.39-56, 18 p.

Subjects: Algeria; Auditing; Censorship; Law

Journal Articles

Environmental costs accounting as environmental information system

By: Sayf, Hanani al-Saidi; Bu Djadar, Khalid. Dialogue Méditerranéen. Vol. 10, no. 1 (Mar. 2019), pp.52-71, 20 p.

Subjects: Cost accounting; Environmental Accounting; Information system

Journal Articles

Development of international financial fiscal standards in accordance with the role of iasb

By: Shahin, Ali Murtada. Journal of Economics, Administrative and legal Sciences. Vol. 3, no. 2 (Feb. 2019), pp.162-173, 12 p.

Subjects: 21st. century; Financial accounting; Financial development; International accounting standard; nternational Accounting Standards Board

Journal Articles

La réalité de la transparence financière

By: Muṣaddiq, Nadiyah. al-Manara Pour les Études Juridiques et Administratives. No. 25 (Jan. 2019), pp.143-159, 17 p.

Subjects: Financial accounting; Financial statements; Law; Morocco; financial transparency

Journal Articles

Effet des pratiques de la comptabilite creative sur la profitabilite des entreprises : etude empirique des entreprises de la wilaya de Bejaia (Algerie)‎

By: Amuqran, Mustafa; Sabirina, Rasdi. Revue D'économie et de Statistique Appliquée. Vol. 15, no. 2 (Dec. 2018), pp.146-160, 15 p.

Journal Articles

Apport de l’audit interne a la performance des entreprises economiques industrielles Algeriennes

By: Balqasimi, Fadhilah; Bani Khalaf, Kamil. Revue Abaad Iktissadia. No. 8 (2018), pp.549-573, 25 p.

Subjects: Algeria; Economic Institution; Industrial Companies; Internal auditing

Journal Articles

Systeme comptable de principes et qualite de l’information comptable : cas du nscf Algerien

By: Tuazi, Bayazid; Shabi, Tayyib. Journal of Financial, Accounting and Managerial Studies. Vol. 5, no. 2 (Dec. 2018), pp.398-419, 22 p.

Subjects: Accounting information systems; Algeria; Case studies; Information quality

Journal Articles

XBRL as process to improve the quality of information and efficiency of the stock market in North African countries

By: Bin Bu Ali, Khadijah; Barbari, Muhammad Amin. Revue du Chercheur. Vol. 18, no. 1 (2018), pp.583-598, 16 p.

Subjects: 21st. century; Exchanges; Financial statements; North Africa

Journal Articles

La manipulation du resultat comptable : une analyse par les seuils

By: Lalmi, Aishah; Bu Hadidiah, Muhammad. Revue Reformes Economiques et Intégration En Economie Mondiale. Vol. 13, no. 26 (2018), pp.1-15, 15 p.

Subjects: Auditing; Auditors; Forgery

Journal Articles

Etude exploratoire de la pertinence de l’information comptable portant sur l’impôt différé et sa capacité à influencer les décisions des investisseurs nationaux : la perception des professionnels comptables Algériens

By: Mamash, Yusuf; Zuwatah, Muhammad Salah; Masud, Abd Allah. Revue Reformes Economiques et Intégration En Economie Mondiale. Vol. 13, no. 26 (2018), pp.1-19, 19 p.

Subjects: Accountants; Accounting information systems; Algeria; Investors; Taxation

Journal Articles

Harmonisation comptable internationale et determinants des normes IAS IFRS : pertinence et facteurs d’influence a la lumiere d’une revue de litterature

By: Muammari, Rafiq. Revue Reformes Economiques et Intégration En Economie Mondiale. Vol. 13, no. 26 (2018), pp.1-15, 15 p.

Subjects: Developing countries; International accounting standard

Journal Articles

The importance of adopting IFRS in emerging financial markets

By: Shabani, Majid; Saidani, Muhammad Sayyid; Bekkaye, Ahmad. Revue Scientifique Avenir Économique. No. 6 (2018), pp.275-290, 16 p.

Journal Articles
Journal Articles

La qualité de l’information financière produite par le système comptable financier

By: Lebbah, Abd al-Hakim. Revue Cahiers Economiques. Vol. 9, no. 2 (Sep. 2018), pp.476-487, 12 p.

Journal Articles

Etude d’acceptabilite des technologies de l’information dans le secteur de tele-declaration comptable et fiscale au Maroc : application du modele ‘utaut’ modifie

By: Lafraxo, Yunus; Rigar, Muhammad; Ahamid, Abd al-Rahman…[et al.]. Revue de Gestion et d’Économie.. Vol. 6, no. 1-2 (Aug. 2018), pp.134-174, 41 p.

Subjects: Electronic accounting; Financial accounting; Financial disclosure; Morocco

Journal Articles

Normalisation comptable, anticipations et decisions dans le contexte des entreprises Algeriennes

By: Driss, Ouassila. Revue Reformes Economiques et Intégration En Economie Mondiale. No. 25 (2018), pp.1-12, 12 p.

Subjects: Algeria; Companies; Decisions; unified accounting system

Journal Articles

Le nouveau référentiel algérien d’audit (NAA)‎-enjeux d’application et perspectives

By: Ayadi, Abd al-Qadir; Bliguit, Yusuf. Revue Economie et Finance. Vol. 4, no. 1 (Jun. 2018), pp.43-51, 9 p.

Subjects: Algeria; Auditing; Financial accounting standards

Journal Articles

La loi de Benford comme outil de détection des fraudes et des manipulations comptables : étude de cas

By: Saidi, Yahya; Larous, Lakhdar. Dirassat Journal Economic Issue. Vol. 9, no. 2 (Jun. 2018), pp.35-48, 14 p.

Journal Articles

Impact de l’information comptable sur la prise de décision stratégique : cas de l’unité de transformation d’aluminium du grouped’entreprises des emballages métalliques (E.M.B)‎ gué de Constantine-Alger

By: Shabi, Tayyib. Academic Journal of Social and Human Sciences. No. 20 أ قسم العلوم الاقتصادية و القانونية (Jun. 2018), pp.3-13, 11 p.

Journal Articles

The role of the internal audit function in reducing the practices of creative accounting : case study in some companies in the provinces of Ain Defla and Chlef

By: al-Sadiq, Qidwan Abu Bakr; Qawrin, Hajj Quwaydir. Academic Journal of Social and Human Sciences. No. 20 أ قسم العلوم الاقتصادية و القانونية (Jun. 2018), pp.82-94, 13 p.

Journal Articles

Firm-level characteristics and audit quality

By: al-Jaidi, Khalid Sulayman; Bin Abidin, Shamhrir; Hashid, Abd al-Wahid A.. Journal of Economic Additions. Vol. 2, no. 3 (Apr. 2018), pp.338-360, 23 p.

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