DSpace Collection:https://dspace.univ-ouargla.dz/jspui/handle/123456789/103122026-04-28T13:53:18Z2026-04-28T13:53:18Zthe impact of financial structure on the company priced value Case Study a sample of the companies listed in the Saudi stock exchange during 2009-2012ضيف ياسينزوزي محمدhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/103182019-09-23T09:16:25Z2015-01-01T00:00:00ZTitre: the impact of financial structure on the company priced value Case Study a sample of the companies listed in the Saudi stock exchange during 2009-2012
Auteur(s): ضيف ياسين; زوزي محمد
Résumé: By the financing decisions the financial management is aimed to maximize the
company's market value and the rationalization of the managers’ financing decisions. Accordingly,
this study aims to illustrate how the decisions of the financial structure are made in a way that
increases the company’s market value. Thus, we test the impact of financial structure on the value
of the companies listed in the Saudi stock exchange during 2009-2012. The study covers a sample
of 79 companies spread over 13 sectors.
Panel data method has been used to study the relationship between the value of the
company as dependent variable measured by the market value to the book value and the following
independent variables: financial structure represented by three debt ratios, profitability, the
company size measured by the Logarithm of total assets, growth and systemic risk).
The study concluded that there is a significant relationship between the ratio of total debt to
private funds, the ratio of short debt to private funds, the company size, systemic risk and the value
of the company on one hand, and non significant relationship between the financial profitability,
economic profitability, growth and value of the company on the other.
Description: Algerian Studies of Accounting and Financial Review2015-01-01T00:00:00ZThe Impact of Compliance of Revenue Recognition Principle on the Problems of Measuring Income Resources in Arab Satellite Channelsظاهر شاهر القشيمحمد منصور العقلةhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/103162019-09-23T09:16:01Z2015-01-01T00:00:00ZTitre: The Impact of Compliance of Revenue Recognition Principle on the Problems of Measuring Income Resources in Arab Satellite Channels
Auteur(s): ظاهر شاهر القشي; محمد منصور العقلة
Résumé: This study aimed to measure the impact of compliance of revenue recognition principle
on the problems of measuring income resources in Arab satellite channels, and the researchers
followed the analytical approach in the analysis of the study results.
The study population consisted of all Arab satellite channels of the three satellites (Arabsat
and Nilesat , and Noorsat) with a total of 716 channels, while the study sample totaled 200 satellite
channels belonging to the Noorsat satellite and the study sampling unit members of the financial
staff of the Arab satellite channels of the study sample totaled 170 members.
The researchers reached a number of important results; that there was impact of
compliance of revenue recognition principle on the problems of measuring income resources in
Arab satellite channels, and was found that the Arab satellite channels did make sure of compliance
to the process of the future economic benefit and earned.
Description: Algerian Studies of Accounting and Financial Review2015-01-01T00:00:00ZAn international comparison for Entrepreneurship, Unemployment and Economic Growth for MENA regionSIAGH Ahmed RamziBENZAID YounesBENGRINA Mohammed Hamzahttps://dspace.univ-ouargla.dz/jspui/handle/123456789/103212019-09-23T09:17:13Z2015-01-01T00:00:00ZTitre: An international comparison for Entrepreneurship, Unemployment and Economic Growth for MENA region
Auteur(s): SIAGH Ahmed Ramzi; BENZAID Younes; BENGRINA Mohammed Hamza
Résumé: Crossways this article, we develop an ambitious research that addresses of emergent
global phenomena and raises new questions in entrepreneurship and investigate entrepreneurship
in different outlook and other economic context. In order to perceive if and how entrepreneurs
matter for economic region characterized over the same link on implemented effect between
entrepreneurship, GNI, GDP and unemployment rate. The paper studies the impact of
entrepreneurship on economic growth and unemployment. By using a comparison of the level of
these measures, the study considers different nations of MENA region for the period 2005-2011 .
The main intention is to formally evaluate the impact of entrepreneurship on both unemployment
rate and economic growth levels. Different econometric specifications and estimation methods will
be considered to fully demonstrate by comparables measures how entrepreneurship affects
economic growth and unemployment on MENA countries. We therefore try to append the lowlevel
researches focused specially to MENA region with the aim of increasing its quality,
coherence, scope, and impact. Such understanding is particularly relevant in countries undergoing
challenges transformation to a market economy system
Description: Algerian Studies of Accounting and Financial Review2015-01-01T00:00:00ZExecutives Monitoring in the Agency Theory Situation of economic public enterprises in Algerian legislationمهدي شرقيhttps://dspace.univ-ouargla.dz/jspui/handle/123456789/103202019-09-23T09:15:26Z2015-01-01T00:00:00ZTitre: Executives Monitoring in the Agency Theory Situation of economic public enterprises in Algerian legislation
Auteur(s): مهدي شرقي
Résumé: Agency theory is defined as a contract where by a person or several people, is the
president or the principal resort of the services of another person is helping or entrusted to the their
name function or a specific job ; includes authorization rights declarative or transfer of specialized
knowledge . This relationship creates agency costs, such as lack of asymmetry informational and
moral hazard the anti- choice.
Agency Theory provides a different look to the Board of Directors as an internal control
function minimization of agency costs resulting from the divergence of interests between the
presidents and officers (especially between shareholders and executives) and do the required
discretion (unrestricted) for agents ; ensure effective control over the executives.
It will be addressed to the public economic companies in Algeria; to explain the imbalance in her
management and the reasons for the failure to control some of its opportunist executives
successfully.
Description: Algerian Studies of Accounting and Financial Review2015-01-01T00:00:00Z