Global Journal of Economics and Business

Related Articles ( Financial Statements )

How to Prepare the Financial Statements of the Agricultural Sector in Algeria under its International Accounting Standards

Lounis Hanane

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 ...

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Evaluation of the Contribution of the Accounting Information System to the Quality of the Financial Statements. Case Study of a Sample of Accountants and Accountants in Algeria

Korichi Kheireddine , Redjem Khaled , Harouz Nouralhouda

This study, aims to identify the contribution of the accounting information system to the quality of financial information in the Algerian environment. We analysed 40 questionnaires distributed among accountants in accounting institutions and offices in OUARGLA- ALGERIA. The results of the analysis showed ...

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The Effect of Enterprises Audited Financial Statements on Credit Decision Making- Survey Study

Mahfood Saleh Altamimi

This study aimed to identify how credit decisions are made based on the accounting information available in the audited financial statements, where it was applied to a sample of seven commercial banks operating in Najran (Saudi Arabia). These banks are the major institutions that attract investment in ...

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Integrative Role of Internal and External Auditing to Reduce Creative Accounting Practices on Financial Statements )A field Study on a Number of Audit Firms, Joint Stock Companies and Academics in the City of Jeddah(

Mona Abdelrhman yagoub , Ashwag Moshabab Alasmary

The study aimed to highlight the integrative role between internal and external auditing to limit creative accounting practices on financial statements. To achieve the goals of the study,a field study was conducted on a sample of academics from members of the teaching staff and internal auditors in a ...

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