Please use this identifier to cite or link to this item:
https://dspace.univ-ouargla.dz/jspui/handle/123456789/26545
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | فؤاد صديقي | - |
dc.contributor.author | يوسف خروبي | - |
dc.contributor.author | فريد عوينات | - |
dc.date.accessioned | 2021-10-07T19:45:00Z | - |
dc.date.available | 2021-10-07T19:45:00Z | - |
dc.date.issued | 2021 | - |
dc.identifier.issn | 1033-2437 | - |
dc.identifier.uri | http://dspace.univ-ouargla.dz/jspui/handle/123456789/26545 | - |
dc.description | Journal of Quantitative Economics Studies | en_US |
dc.description.abstract | The financial reporting reliability represents the most prominent concern for the financial markets organizers, investors and public in general. In this present study, we tackle a fundamental problematic about the reflection of the degree of the accounting practices’ clarity of the Financial Accounting System on earnings management intensity of the Algerian economic institutions .The study sample included 70 institution during the period of 2010-2018. The results of the study show that the Algerian economic institutions practice earnings management, the degree of the accounting practices’ clarity of the Financial Accounting System reflects on earnings management intensity | en_US |
dc.language.iso | other | en_US |
dc.relation.ispartofseries | numéro SP 2021; | - |
dc.subject | Earnings quality | en_US |
dc.subject | financial reporting reliability | en_US |
dc.subject | series of earning | en_US |
dc.title | Empirical study of the impact of the accounting practices clarity on earnings management’s behavior at the Algerian economic institutions | en_US |
dc.type | Article | en_US |
Appears in Collections: | Number 07 /2021 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
JQES0727.pdf | 562,39 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.