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Title: | The motivations of the accounting choices adopted by Algerian companies at the time of the application of IFRS |
Authors: | Asma BENSABEUR-SLIMANE Omar DJAFRI |
Keywords: | Choice Accountants Accountants Theories Compensation Managers Institutional Pressures IFRS Algerian companies |
Issue Date: | 5-Jun-2016 |
Series/Report no.: | Number 04 june 2016; |
Abstract: | 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) |
URI: | http://dspace.univ-ouargla.dz/jspui/handle/123456789/10500 |
ISSN: | 5302/2392 |
Appears in Collections: | Number 04 june 2016 |
Files in This Item:
File | Description | Size | Format | |
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AERD0409F.pdf | 64,51 kB | Adobe PDF | View/Open |
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