Global Journal of Economics and Business

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Measurement of environmental performance indicators in the raw processing unit of the South "UTBS" Sonatrach Hassi Messaoud 2011-2016

Mekhelfi Amina , Mahdjoubi Nour Elhouda , Bengana Ismail

This study aims to measure the environmental performance indicators in the Algerian oil institutions in general and the national company Sonatrach in particular, through studying one of its units: the crude processing unit south (UTBS) at the level of Hassi Masoud, Algeria. The study was based on a set ...

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Stock Investment Decisions to Refund Level of Profits In Dealing Probability of Financial Market Risk

Fransiskus X Lara Aba , Felisia Irena

One of the objectives of this research is to know the types of shares that are undervalued and overvalued by applying Capital Asset Pricing Model (CAPM) method, based on stock return and risk as a consideration in stock investment decision making process . In this study using the population on the company's ...

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The Role of Electronic Accounting Disclosure in Enhancing the Financial Reports Quality and Reducing the Information Asymmetry Gap in the Jordanian Business Environment

Hassan Mahmoud Shatnawi

The purpose of this paper is to study and clarify the electronic accounting disclosure concepts, natures and development stages as well as its components. Furthermore, its role in improving the quality of financial reporting as well as in reducing the gap of the asymmetry of information in the Jordanian ...

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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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Electronic Finance Transactions Between Banking Banks - Case Study of Algeria

Djelouli Siham , Mansour Charifa

The issue of electronic transactions between banking banks addresses the situation of Algeria, shows us the great importance of banking systems, especially the financial transactions that distinguish them from other economic transactions, their effectiveness in keeping pace with the progress of development ...

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The Role of Financial Inclusion from National Banks in the Achievement of Social Responsibility Towards Clients - Case Study– the Islamic Banks Working in Gaza Strip

Yasser Abed Taha Al-Shurafa , Haneen Mohammed Badr Ajour

This study aimed to identify the role of the contribution of financial inclusion dimensions in the achievement of social responsibility to clients of Islamic banks in the Gaza Strip during the year 2016. This has been achieved through presenting the concept of financial inclusion, its importance, objectives, ...

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The Role of Auditing in the Effectiveness of Corporate Governance Principles and Procedures as a Mechanism to Reduce Financial Corruption

Rogia Eltayb Ali Ahmed

This study titled as The Role of auditing in the effectiveness of the principles and the procedures of corporate governance as a mechanism to Financial corruption. This study aimed at identifying the most important difficulties facing the application of corporate governance and the role of the audit ...

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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 Role of Forensic Accounting on Auditing and Financial Arbitration in the Kingdom of Saudi Arabia

Abeer Bakri Siralkhatim

The research deals with the role of Forensic accounting on auditing and financial arbitration in the Kingdom of Saudi Arabia. As we find that with the high rates of lawsuits and disputes, which results in the getting help for experts or accountants with experience in financial cases to show their opinions ...

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Measuring the Level of Accounting Conservatism Practice in Algerian Firms

Ismail Kezzal , Omar El Farouk Zergoune , Mohamed Zergoune

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 ...

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