https://dspace.univ-ouargla.dz/jspui/handle/123456789/10486 Wed, 15 Apr 2026 15:05:15 GMT 2026-04-15T15:05:15Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/10500 Titre: The motivations of the accounting choices adopted by Algerian companies at the time of the application of IFRS Auteur(s): Asma BENSABEUR-SLIMANE; Omar DJAFRI Résumé: This article aims to study and explain theoretically and empirically the portfolios of accounting policy choices adopted by Algerian companies through the positive accounting theory (Watts and Zimmerman, 1978) and institutional theory (DiMaggio and Powell, 1983). Both Casta and researchers Remond (2009) argue that managers use this area of freedom, in a legal framework to shape the form and content of financial statements. The empirical analysis of 68 Algerian public and private companies has led us to confirm that accounting choices are influenced by the executive compensation system and normative pressures consultants and audit firms. Description: Algerian Review of Economic Development (ARED) Sun, 05 Jun 2016 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/10500 2016-06-05T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/10499 Titre: La politique économique et la croissance en Algérie : Analyse économétrique 2000-2014 Auteur(s): Brahim BOUYACOUB; Sabiha TOUAMI Résumé: From this article , we try to consider fiscal policy and monetary to an economy dependent mainly hydrocarbons , quantify the contribution of public spending to GDP in the Algerian economic recovery phase adopted by Algeria since 1999 , note that expenses public of Algeria are financed mainly by oil revenues . The objective of this work will be shown from econometric estimates Vector autoregressive through the VAR model. Through an econometric study, our goal is threefold: to describe the link between economic policy and growth, analyze the influence of economic policy on growth through the determination of the direction of causality between fiscal policy and monetary or indicators of fiscal policy and economic growth in Algeria, determining the effects of indicators of fiscal policy and monetaryon economic growth by adopting an empirical methodology based on the use of a VAR model. Description: Algerian Review of Economic Development (ARED) Sun, 05 Jun 2016 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/10499 2016-06-05T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/10498 Titre: Les Déterminants du Développement Financier Auteur(s): Younes Azzouz; Naima Baroudi Résumé: This article attempts to shed light on the main factors involved in determining the level of financial development. The legal origin, political, geographic, culture and religion determine the nature and role of institutions set up in each country; These institutions in turn determine the structure, functions and especially the effectiveness of established financial systems. Description: Algerian Review of Economic Development (ARED) Sun, 05 Jun 2016 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/10498 2016-06-05T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/10497 Titre: متطلبات تنمية القطاع السياحي في الاقتصاد الجزائري Requirements for the development of the tourist sector in the Algerian economy Auteur(s): عبد الرزاق مولاي لخضر; خالد بورحلي Résumé: This study aims to discuss the importance and the role of touristic sector in supporting development of the Algerian economy in the fact of falling of oil prices through a diagnostic of the situation of the economy and a preview of structural features of the sector, to arrive to policies which could rise the sector. The study showed that the participation of the touristic sector in the economic activity in Algeria is small and don’t achieve the level of ambition, despite the activities that have done by the government in this field; the touristic sector faces a lot of constraints; such lack of investments and a weak infrustrucure and rigidity of legislation and lack of qualified human recourses. Description: Algerian Review of Economic Development (ARED Sun, 05 Jun 2016 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/10497 2016-06-05T00:00:00Z