The accounting choice determinants to tangible assets, The case of economic institutions in Algeria

Abstract

The financial data discrepancy level is highly increased, the fact which highlight the important role of accounting in providing, data that shows the true picture of institutions. This study aims at examining the accounting choice determinants to tangible assets in the Algerian economic institutions. The study sample included 70 institutions, in the context application of the Financial Accounting System, during the period of 2010-2018. The results of the study concluded that there is a Statistical significance and negative impact on the leveraged restrictions imposed on the accounting choice of tangible assets, this confirms the importance of that choices in the leveraged restrictions versus that shows the true picture, as well as a weak correlation of choices with economic performance indicators, In addition to a significant correlation between the accounting choices of tangible assets and the characteristics of the institution in the business environment (size, activity sector).