دور حوكمة الشركات في الحد من تأثير المحاسبة الإبداعية في ظل النظام المحاسبي المالي

صالح ، حمزة, عبد العالي ، زلاقي

Please use this identifier to cite or link to this item: http://dspace.centre-univ-mila.dz/jspui/handle/123456789/582

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DC Field	Value	Language
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

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