1. DSpace at Kasdi Merbah University Ouargla
  2. 7. Revues Univ Ouargla
  3. 04 Revue El Bahith
  4. numéro 15 2015 Arabic sec
Please use this identifier to cite or link to this item: https://dspace.univ-ouargla.dz/jspui/handle/123456789/8893
Full metadata record
DC FieldValueLanguage
dc.contributor.authorMohamed Hassan BEN MALEK-
dc.contributor.authorMohamed Bachir GHOUALI-
dc.date.accessioned2015-
dc.date.available2015-
dc.date.issued2015-
dc.identifier.issn1112-3613-
dc.identifier.urihttp://dspace.univ-ouargla.dz/jspui/handle/123456789/8893-
dc.descriptionRevue El Bahithen_US
dc.description.abstractThis research aims to study the impact of accounting measurement based on fair value on the qualitative characteristics of accounting information, with companies working in the south-east of Algeria as a case study. We started first by analyzing the theoretical framework of the fair value accounting with all related treatments, and then we try to analyze the relationship between accounting measurement based on fair value and the qualitative characteristics of accounting information. Forty eight (84) questionnaires were distributed, and the study has revealed a positive impact of fair value usage on the qualitative characteristics of accounting information.en_US
dc.language.isootheren_US
dc.relation.ispartofseriesNumber 15 2015 Arabic Sec;-
dc.subjectFair Valueen_US
dc.subjectAccounting Measurementen_US
dc.subjectQualitative Characteristicsen_US
dc.subjectHistorical Costen_US
dc.titleThe Effect Of Accounting Measurement Based On The Fair Value Of The Qualitative Characteristics Of Accounting Information Companies Active In The South-Easten_US
dc.typeArticleen_US
Appears in Collections:numéro 15 2015 Arabic sec

Files in This Item:
File Description SizeFormat 
A1514.pdf254,92 kBAdobe PDFView/Open
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.