https://dspace.univ-ouargla.dz/jspui/handle/123456789/31082 Wed, 29 Apr 2026 11:42:41 GMT 2026-04-29T11:42:41Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31148 Titre: The effect of using the fair value on the rationalization of the decision to invest in securities Empirical Auteur(s): مريم بالاطرش; مختار بونقاب Résumé: The purpose of this paper is to study the impact of the application of fair value on rationalizing the decision to invest in securities, by comparing the information’s relevance of accounting indicators a group which included in the for a sample of enterprises listed on the Tunindex , between pre-fair value period (2000-2005) and the post-fair value (2006-2011). Using models Panel Data. This study finds out that the use of fair value has contributed to improve average earnings per share for Tunisian enterprises, Through improvement in the information provided in accordance with the use of fair value and that helps to rationalize the decision to invest in securities Description: Algerian Studies of Accounting and Financial Review Tue, 31 Dec 2019 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/31148 2019-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31146 Titre: Measuring the Impact of Financial Leverage on Financial Performance Auteur(s): مراد حجاج; عبد اللطيف مصيطفى; فاطمة الزهراء شايب Résumé: This study aims to test the leverage impact of the financial on the financial performance of a sample of Algerian cement companies, through the financial performance indicators of: (ROA), (ROS), (DCA), (ROE), (RTA), where a sample selection made up of 12 companies for the period (2010-2016), and to access the results of the study we adopted in our study on the method of linear regression and simple matrix correlation using statistical programs 10 Eviews and SPSS20, the study concluded there is a negative impact of the financial lifting on both (ROA relationship) and ( ROS), and there is a relationship with a positive impact of the financial lifting on both (RTA) and (DCA), while there is no effect on the financial lift (ROE) relationship, and to avoid Altot Negative year leverage on the financial performance of the companies must Algerian cement companies, working to achieve a balance between the sources of internal and external funding under the use of loans to finance in order to increase profitability and avoid liquidity risk making financial leverage positive impact on the financial performance of the companies Description: Algerian Studies of Accounting and Financial Review Tue, 31 Dec 2019 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/31146 2019-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31145 Titre: The Effect of Psychological Burning on the Performance Level of Accountants Working for the Palestinian Ministry of Finance in Gaza Strip Auteur(s): عبد الرحمن محمد سليمان رشوا ن Résumé: The objective of the research was to identify the nature of psychological combustion and its effect on the level of performance of accountants employed by the Palestinian Ministry of Finance in the Gaza Strip. The researcher relied on the analytical descriptive method. The questionnaire was used as a tool for collecting information related to the problem of the questionnaire. Evaluation and arbitration by a number of specialists, and then distributed to the sample of the research that consisted of financial managers and heads of departments and accountants working in the Palestinian Ministry of Finance in the Gaza Strip and the number of (160) accountant and accounting. The results of the research also showed that the value of salaries, incentives and bonuses received by the accountants in the Palestinian Ministry of Finance is not appropriate with the volume of work carried out, which is a reason for the increase in the state of psychological combustion, and the feeling of accountants to increase the tasks and duties placed on them, and their frustration because of the lack of appreciation of their efforts before Officials. The study also recommended the need to increase the salaries of accountants employed by the Palestinian Ministry of Finance because they are low and not commensurate with the living conditions and the prevailing economic situation in the Gaza Strip, in order to reduce the phenomenon of psychological combustion and raise the level of performance of accountants Description: Algerian Studies of Accounting and Financial Review Tue, 31 Dec 2019 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/31145 2019-12-31T00:00:00Z https://dspace.univ-ouargla.dz/jspui/handle/123456789/31142 Titre: Analytic Study of the impact of entrepreneurship on support innovation in Algerian entreprises Auteur(s): أحلام قزال; عيسى بهدي Résumé: The present study is aiming at analysing the present situation of Enterprise and the availability of innovation in the Algerian entreprise. As well as to measure to which extent it contributes to enhance the innovation in the small and medium entreprises ,To investigate that , we opted for random samples of contractors around all Algeria. we have chosen 107 ones regardless their activity. the results according to the present investigation show that contractors of ours sample enjoy the enterpreneurial spirits and the entreprises they work for shows a good level of creativity. Description: Algerian Studies of Accounting and Financial Review Tue, 31 Dec 2019 00:00:00 GMT https://dspace.univ-ouargla.dz/jspui/handle/123456789/31142 2019-12-31T00:00:00Z