Global Journal of Economics and Business

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The Role of Zero Budget in Evaluating Performance and Rationalizing Expenditure

Mohammed Omar Faraj Zidan , Atef Adam Ali Bakhiet

This study aimed to study the method of Zero budget and knowledge of its components and importance in public institutions, and the importance of their application in these institutions in the areas of planning, control, financial performance assessment and cost rationalization. The study population is ...

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Trends in Free Cash Flow Company of The Issuer Stock Exchange

Frans Bararuallo , Fransiskus X Lara Aba

This study aims to examine the tendency of prioritizing management companies listed on Indonesia Stock Exchange (IDX) allocate free cash flow. Respondents there were 23 companies listed on IDX who has a wealth of at least the IDR 1.2 trillions. Questionnaires were sent based on four economic situation, ...

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The effect of applying the government financial statistics system (G.F.S)on the performance of the internal audit (case study of the Ministry of Finance, Economy and worker powers- White Nile State)for the year (1441-2019)

Khader Al-Tayeb Al-Amin Al-Shafie , Al-Zain Omar Al-Zein , Mazen Abdullah Ibrahim Al-Bashir

The main purpose of this research is to demonstrate the effect of applying the (GFS) on the internal auditing on the bases of the development of the government accounting and the orientation to replace the basis of maturity instead of the monetary basis in government accounting. The descriptive and analytical ...

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The impact of corporate governance on the financial reporting quality in Saudi banks

Ahmed Zakaria Zaki Osemy

This research aims to define the association between improving the quality of financial reporting process and achieving positive changes in operating income and comprehensive income by means of applying corporate governance requirements in the banks of the KSA. The research showed a positive relationship ...

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Money Laundering Crime and its Impact on the State's Economy

Ameera Aboud Mrza

The aim of the research is to indicate that the crime of money laundering is like a bridge over which the dirty money is generated by stealing public money or trading in human organs and drugs. In addition, the trials to use banking channels and financial institutions to implement bank transfers of funds ...

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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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The impact of financial indicators on components of companies financing structure- an applied study

Abdel-Qader Idris Al-Hassan Abuqron , Omer Alsir Al Hassan Mohamed

The study aimed to explain the impact of financial indicators on components of financing structure (assets return, intellectual property rights return and economic value added) in Sudanese Communication Company 2008-2017. By examining the statistical analysis of the study, the two researchers found that ...

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The impact of company's indebtedness on the share's operating profit multiplier “an empirical study on a sample of companies listed Saudi stock exchange”

Osama Azmi Sallam

This study aimed to test the impact of the indebtedness of Saudi companies on the operating profit multiplier ratio, in order to determine the degree of risk of using this index at investing. A random sample was taken from the population of the study (companies listed in the main market of Saudi Stock ...

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The impact of accumulated experience of accounting practice on the earnings management in Algerian companies - an empirical study of companies listed in the Algerian industrial cement group during the period of (2011- 2016)-

Abdennour Chenine , Amel Mehaoua , Mohamed Zergoune

The study aims to test the impact of accumulated experience of accounting practice on the earnings management in Algerian companies, on the sample of companies listed in the Algerian industrial cement group during the period of (2011- 2016). The results of the study found that there were substantial ...

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