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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

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)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

By: Lebbah, Abd al-Hakim. Revue Cahiers Economiques. Vol. 10, no. 2 (Sep. 2018), pp.476-487, 12 p.

Journal Articles
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

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

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

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.

Journal Articles

Éléments de carences en matière d'application du système comptable financier au sein des entreprises Algériennes

By: Mamish, Yusuf; Adman, Miriziq; Bu Talib, Brahim. El-Hakika (The Truth) Journal for Social And Human Sciences. Vol. 17, no. 1 (2018), pp.265-295, 31 p.

Journal Articles

Generalized audit software (GAS)‎

By: Abd al-Karim, Musa Ali. Majallat al-Maṣrafī. No. 87 (Mar. 2018), pp.61-64, 4 p.

Arab Theses

The effect of applying activity based costing system on net cash flows in industrial companies in Jordan

By: al-Qumbarji, Riyad Ahmad Muhammad. Master; Amman Arab University; 2017

Journal Articles

Forensic accounting and financial fraud : evidence from Saudi Arabia

By: al-Hasan, Ali Fayia Muhammad. Revue du Chercheur. No. 17 (2017), pp.41-47, 7 p.

Subjects: Accountants; Auditing; Financial statements; Fraud crime; Saudi Arabia

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