https://dspace.univ-ouargla.dz/jspui/handle/123456789/39922 2026-04-22T01:51:31Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/39982 Titre: Standard Study of Liquidity Movement in Algeria Post Case of Ouargla During the Period 2010-2023 Auteur(s): رمضان بوعكة; عبد الوهاب موساوي; عصام بوزيد Résumé: The aim of this study is to analyze the liquidity movement and identify the key factors influencing on it, as well as to build future forecasts. This is done through an attempt to apply the Box-Jenkins method for time series analysis, utilizing monthly withdrawal data from the study period (2010-2023). To accomplish this study, a descriptive and case study approach was employed. One of the main findings is that relying on the Box-Jenkins model alone cannot lead to acceptable long-term forecasts due to external factors that impact the model's efficiency. Additionally, it was found that the cash flow statement of the institution does not assist in interpreting the phenomenon, as the Algerian Post Office primarily serves as a money distribution channel. Description: المجلة الجزائرية للدراسات المحاسبية والمالية 2024-06-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/39981 Titre: Issuance of Algerian auditing standards in light of conformity with international auditing standards Auteur(s): حمزة بوعيشاوي Résumé: This study aims to show the compatibility and difference between the Algerian auditing standards and the international auditing standards, and it was concluded that there is no difference between the international auditing standards and the local auditing standards. While maintaining the same number and content of the standards contained in the international auditing standards, compare them with the Algerian auditing standards. Description: المجلة الجزائرية للدراسات المحاسبية والمالية 2024-06-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/39979 Titre: The importance of the amendments made in the accounting practices of lease contracts in light of the application of the International Financial Reporting Standard (IFRS 16 ( Auteur(s): فؤاد صديقي Résumé: All contracts with leasing characteristics are divided into two categories, the first is a financing lease and the second is a simple operating lease, This study addresses a basic problem represented in anal zing the importance of developments related to accounting practices for lease contracts, As a result of applying the International Financial Reporting Standard (IFRS 16) which replaces the International Accounting Standard (IAS 17). The results of the study concluded that the application of this standard (IFRS 16) ensures the achievement of the main and targeted change in the way tenants deal with lease contracts, As well as the importance of enhancing the level of information provision to ensure the fundamental analysis of those contracts ,In addition to the need to enhance the level of accounting disclosure in exceptional cases, such as the conditions of renegotiation of the contract. Description: المجلة الجزائرية للدراسات المحاسبية والمالية 2024-06-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/39978 Titre: The role of corporate governance in improving the quality of accounting information in the financial statements Auteur(s): سليم بن رحمون; محمد كويسي; جنات بن رحمون Résumé: This paper aims to identify the role of corporate governance in improving the quality of accounting information in financial reports. Through the various mechanisms of corporate governance, including disclosure and transparency. Where the importance of corporate governance has increased since the collapse of major international companies such as Enron as a result of practices and ethical innovations in accounting and manipulation of financial statements, which led to the collapse of the confidence of shareholders and users of financial statements, it was necessary to have some mechanisms to address these practices to access financial and accounting information will be Transparent and serves as a database for decision-makers. It is comparable to judging the level of financial performance of a company and as a guarantee for the rights of shareholders and stakeholders, as this is only by the good and integrated application of accounting mechanisms for corporate governance. Our study concluded that accounting mechanisms for governance, such as accountability, control and implementation of accounting and auditing standards, and the role of internal auditor and external auditor, in addition to disclosure and transparency, are effective in improving the quality of accounting information. This is to restore confidence to shareholders and users of financial statements. Companies. Description: المجلة الجزائرية للدراسات المحاسبية والمالية 2024-06-01T00:00:00Z