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DC Field | Value | Language |
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dc.contributor.author | صالح ، حمزة, عبد العالي ، زلاقي | - |
dc.date.accessioned | 2020-12-01T10:07:23Z | - |
dc.date.available | 2020-12-01T10:07:23Z | - |
dc.date.issued | 2018-06 | - |
dc.identifier.citation | مذكرة مكملة لنيل شهادة الماتر في علوم التسيير (ل.م.د) تخصص " إدارة مالية " | en_US |
dc.identifier.other | 330-1066 | - |
dc.identifier.uri | http://dspace.centre-univ-mila.dz/jspui/handle/123456789/582 | - |
dc.description | The aim of this study is to identify the role of corporate governance in reducing the negative impact of creative accounting under the financial accounting system and to explain management's motives for using creative accounting methods. This study aims to introduce the role of internal auditors and external auditors in reducing accounting procedures In order to achieve this goal, we prepared a questionnaire distributed to a number of professors (professors of the Institute of Economic and Commercial Sciences and Management Sciences) at the university center Abdelhafid Boussouf Mila. The study found that the role of applying corporate governance is statistically significant at (0.05) level in reducing the negative impact of creative accounting on the reliability of financial statements. This key finding came through a set of subresults, that there is a role for different principles of corporate governance in reducing the negative impact of creative accounting on the eliability of financial statements. The study concluded that measures should be taken to support ethical professional conduct and to reduce creative accounting practices | en_US |
dc.language.iso | ar | en_US |
dc.publisher | Abdelhafid boussouf university Centre mila | en_US |
dc.subject | حوكمة الشركات ، المحاسبة الإبداعية ، النظام المحاسبي المالي | en_US |
dc.subject | Corporate Governance, Creative Accounting, Financial Accounting System | en_US |
dc.title | دور حوكمة الشركات في الحد من تأثير المحاسبة الإبداعية في ظل النظام المحاسبي المالي | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | Business and management economics |
Files in This Item:
File | Description | Size | Format | |
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مذكرة دور حوكمة الشركات في الحد من تأثير المحاسبة الإبداعية.pdf | 23,52 MB | Adobe PDF | View/Open |
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