Related Articles ( Financial Accounting System )
How to Prepare the Financial Statements of the Agricultural Sector in Algeria under its International Accounting Standards
The agricultural sector has an important place in the international and national economy as well. This is due to the good return that result from it, which raise the internal output of the state. Algeria, like other countries, gives great importance to this sector and Works to provide it with ways to ...
Measuring the Level of Accounting Conservatism Practice in Algerian Firms
This study aims to demonstrate the level of accounting conservatism practices (prudence policies) in Algerian firms after years of adopting the accounting financial system SCF which included the concept of Prudence, and determine the extent of variation in this practice between different sectors in the ...
The impact of accumulated experience of accounting practice on the earnings management in Algerian companies - an empirical study of companies listed in the Algerian industrial cement group during the period of (2011- 2016)-
The study aims to test the impact of accumulated experience of accounting practice on the earnings management in Algerian companies, on the sample of companies listed in the Algerian industrial cement group during the period of (2011- 2016). The results of the study found that there were substantial ...