1. Digital Repository-Abdel Hafid Boussouf University Center of Mila
2. Master's theses
3. Business and management economics

Title:	دور حوكمة الشركات في الحد من تأثير المحاسبة الإبداعية في ظل النظام المحاسبي المالي
Authors:	صالح ، حمزة, عبد العالي ، زلاقي
Keywords:	حوكمة الشركات ، المحاسبة الإبداعية ، النظام المحاسبي المالي Corporate Governance, Creative Accounting, Financial Accounting System
Issue Date:	Jun-2018
Publisher:	Abdelhafid boussouf university Centre mila
Citation:	مذكرة مكملة لنيل شهادة الماتر في علوم التسيير (ل.م.د) تخصص " إدارة مالية "
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
URI:	http://dspace.centre-univ-mila.dz/jspui/handle/123456789/582
Appears in Collections:	Business and management economics

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