https://dspace.univ-ouargla.dz/jspui/handle/123456789/15454 Mon, 27 Apr 2026 09:34:53 GMT 2026-04-27T09:34:53Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/15470 Titre: Lobbying on the international financial Reporting Standards: The case of IFRS (09) Financial Instrument Auteur(s): مقدم خالد Résumé: The abstract must not be more than 10 lines( 12 pts New Times Roman )This paper studies stakeholder lobbying and setting of international accounting standards ,stakeholder lobbying activities are designed to influence legislators , regulators, as accounting standards and the standard setting organisation as The comment letters received by the IASB regarding ifrs (9) project, We found that portfolios of financial Statement Preparers with the highest lobbying intensities significantly outperform, This is due to the background project and the impact of the The financial crisis on the financial practices of the financial Statement Preparers. Description: Algerian Studies of Accounting and Financial Review Fri, 01 Jan 2016 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/15470 2016-01-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/15469 Titre: The impact of financial crisis on the return and the risk of international portfolio: case of developed and the emerging stock exchanges Auteur(s): راضية كروش; غالية مليك; عبد الغني دادن Résumé: International diversification is considered as one of the modern techniques used in the portfolio management, after the inability of local diversification to overcome the overall risk. This study aims to test the impact of financial crisis of 2008 on return and the risk of international financial portfolio, for this we used a weekly data for the group of countries of the global stock exchanges index for developed and other emerging during the period between 2007 to 2012, so we convert all prices to dollar, to answer the problematic of the study we used statistical methods descriptive :mean and variance and co-variance using EVIEWS. the results show that the international diversification achieve relative stability in returns and reduce the overall risk of the portfolio; disruption of the relationship between risk and return during the period of the crisis; for success of international diversification , the correlation between the returns must be zero or negative or even positive is weak Description: Algerian Studies of Accounting and Financial Review Fri, 01 Jan 2016 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/15469 2016-01-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/15471 Titre: Outlook for adoption of the international public sector accounting standards and its role in the development of the Algerian public accounting system Auteur(s): خبيطي خضير; مونه يونس Résumé: This working paper aims to shed light on the reality of current Algerian public accounting, and the extent of the direction of this system toward adopting international public sector accounting standards, and determine the significance of the adoption of these standards in the development of various aspects of the Algerian public accounting system. A study found that the reality of current Algerian public accounting system does not meet the needs of users, There is a trend of the Algerian state to reform the public accounting system and of the State accounting planner project entered into force in 2003, And as we have come to adopt the international standards IPSAS in Algerian environment leads to the development of the Algerian public accounting through: Achieving transparency and credibility, reliability and effectiveness of public financial information, and the elimination of corruption administrative..etc. Description: Algerian Studies of Accounting and Financial Review Fri, 01 Jan 2016 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/15471 2016-01-01T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/15472 Titre: Evaluation Alternatives Accounting Measurement in light Application of the financial accounting system Field study for a sample of academics and professionals -The case of Algeria in 2015 Auteur(s): هشام شلغام; بوعلام بن زخروفة Résumé: This study aimed To study and evaluation Alternatives Accounting Measurement In the Algerian accounting environment from the viewpoint of academics and professionals And to highlight the (historical cost - fair value) As one of the Alternatives Accounting Measurement in Algeria And Requirements Adapt Applied with reality Algerian accounting environment for Achieving the quality of accounting information, In addition To know the most important Ingredients Which Provided by the Algerian accounting environment for the application of these alternatives and the necessity of the most important obstacles statement Facing the The accountant During the application Where adopted Researcher on Descriptive analytical method And applied analytical method In the questionnaire analysis Which was distributed as part of the study Applied A sample consisting of 70 individual Between professionals and academics It was retained On 62 Interrogator The researcher used A set of Statistical and mathematical methods In data analysis In addition to the program (SPSS v20) And Data processor Excel .The study concluded that the Algerian accounting environment Compatible And adapt In current time With model Historical cost As a basis Measurement accounting , As recommended The necessity of Adapt both commercial and tax law With the financial accounting system And this for Improve the use of Accounting measurement alternatives More Better Description: Algerian Studies of Accounting and Financial Review Fri, 01 Jan 2016 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/15472 2016-01-01T00:00:00Z