Please use this identifier to cite or link to this item:
https://dspace.univ-ouargla.dz/jspui/handle/123456789/24678
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | بن عمارة عبد الغني | - |
dc.contributor.author | مقدم خالد | - |
dc.date.accessioned | 2021-01-05T21:18:00Z | - |
dc.date.available | 2021-01-05T21:18:00Z | - |
dc.date.issued | 2020-12-31 | - |
dc.identifier.issn | 2392-5302 | - |
dc.identifier.uri | http://dspace.univ-ouargla.dz/jspui/handle/123456789/24678 | - |
dc.description | Algerian review of economic development | en_US |
dc.description.abstract | This study aimed, we will compare between two methods for measuring earnings management practices, the method of Discretionary Accruals and the Analytical Arocedures method, through testing and measuring the extent of the practice of earnings management by using the financial statements of Algeria Telecom company. We implement the stages for the first model. In the second we analyzed the movement the fixed Asset account as well as the movement of accumulated depreciation. Where we concluded that the method of Analytical Procedures is better than the method of Discretionary Accruals due to its ease and somewhat accurate and its use of a large number of accounting information, thus increasing the reliability of its results, we considered it the most appropriate method for the Algerian business environment. | en_US |
dc.language.iso | other | en_US |
dc.relation.ispartofseries | volume 7 n 2 2020; | - |
dc.subject | Earnings Management | en_US |
dc.subject | Discretionary Accruals | en_US |
dc.subject | Analytical Procedures | en_US |
dc.subject | Accounting Manipulations | en_US |
dc.subject | Analytical Audit | en_US |
dc.title | Trade-Off Between the Method of Discretionary Accruals and Method of Analysis Procedures to Detect Earnings Management Practices in the Algerian Business Environment | en_US |
dc.type | Article | en_US |
Appears in Collections: | Number 13 Déc 2020 / V 7 N 2 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
ARED070207.pdf | 3,99 MB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.