Algerian Review of Studies In Accounting and Financial

The reality of accounting measurement in the Algerian accounting environment

رفيقة صغراوي, محمد العربي قزون, علي بوزيت — Sun, 31 Dec 2017 00:00:00 +0100

The objective of this study is to study the reality of accounting measurement in the
Algerian accounting environment from the point of view of academics and professionals. Also, to
highlight the historical cost and fair value as one of the accounting measurement alternatives in
Algeria and the requirements of adapting them to the Algerian accounting environment in order to
achieve the quality of accounting information. The most important elements provided by the
Algerian accounting environment for the application of these alternatives and the need to identify
the most important challenges facing the accountant during the application, where the researcher
adopted the analytical descriptive method and applied the analytical method in the analysis of the
questionnaire that was distributed As a part of the applied study on a sample of 38 individuals
professionals and academics, the researcher used a number of statistical and mathematical methods
in data analysis in addition to SPSS v 23 and Excel data processing. The study concluded that the
Algerian accounting environment is currently adapted to the historical cost model And
recommended that both commercial and tax law should be adapted to the accounting system in
order to improve the use of accounting measurement alternatives

The application of accounting disclosure requirements for financial statements in Algerian companies under the application of SCF

حمزة شنوف, نهلة قادري — Sun, 31 Dec 2017 00:00:00 +0100

This study was an attempt to evaluate the response of the Algerian SCF laws in Saidal
Groups with the requirements of the International Accounting Standards, especially with the IAS
(1-7). Researcher uses T Test for two independent simples which are: the requirements of the
International Accounting Standards and these requirements according to the Financial accounting
system. The study concluded that there is a response of 73.5 % , and there is a significant impact
under the estimation value(5,917) and the free degree: 122.

Empirical study of the determinants of accounting choices to intangible investments

فؤاد صديقي — Sun, 31 Dec 2017 00:00:00 +0100

Intangible assets have become increasingly important in different economies and a
development in the relationship of capital markets with public shareholders has been emerged,
leading to a growing level of contrast in financial information, and the emergence of the
importance of the essential role of accounting in providing such information that allows to view the
true image of the institution.
The study aims at examining accounting determinants of intangible investments in Algerian
economic institutions. The sample study includes 61 institutions during 2010-2014.
The results of the study concluded that there is a negative and moral impact on the leveraged
restrictions imposed by the institution on the options of activating institutions for intangible
investments, as well as the existence of a negative non-moral correlation among investment
opportunities and options of activating intangible investments. These options are also weakly
influenced by economical performance index. There is a correlation between the activation options
and the characteristics of the business environment (size, activity sector, accounting legislation,
quality of ownership)

The effectiveness of economic reforms in rebalancing the balance of payments

عبد الوهاب دادن, حورية بن طرية — Sun, 31 Dec 2017 00:00:00 +0100

The study aims to highlight the evolution of the Algerian economy performance during the period
1970-2014 ,To answer this problematic has been the correlation between economic reforms and the return of
equilibriumin the balance of payments .
The study concluded the Algerian balance of payment witnessed many changes and several developments
during the period 1970-2014; the hydrocarbon sector a principal role in moving External equilibriums of
Algeria due to the changes of oil prices in the international markets, although the role of the economic
reforms to counter the balance of payments imbalances

The impact of financial liberalization policy on economic growth

محمد خربوش, أحمد زغودي, فتحي بن لدغم — Sun, 31 Dec 2017 00:00:00 +0100

The existence of a strong and well-developed financial system is an essential condition for
achieving economic development in any country, through our study of the impact of financial liberalization
policy on economic growth in Algeria during the period of 1990-2014 using the method of cointegration and
VECM model. Johansen test results showed the presence of two cointegration relationships and this means
that there is a long-run equilibrium relationship between financial liberalization and economic growth in
Algeria. By estimating the relationship model in the long run using the FM-OLS method we reached a
positive and long-term relationship between financial liberalization and economic growth in Algeria

Reading in the contents of the Algerian financial laws and their impact on the fiscal situation for period 2015-2016

نور الدين بعيليش, عمر الفاروق زرقون, مراد حجاج — Sun, 31 Dec 2017 00:00:00 +0100

This study examines the fiscal situation of Alegria, and that byshowing statistics on tax revenues
and the goals have been achieved since the changes in finance act in 2015 and 2016. Accordingly, this study
reviews financial laws and regulations stated since 2015 till 2017, also this study highlights the important
changes in these regulations. Regarding the aims of public authorities to ease and facilitate taxation,
especially the single fixed tax and also recheck the foundations and ratios of taxes and dues. Therefore, due
to government policies to overcome negative impacts of oil price depreciation, the author provides this
assessment and analytical study. This study denotes some statistics starting from tax-pressure and also
compare achievements in the year of 2015 and 2016. This study found that tax system reform did not play
any significant role to higher normal tax revenues, and also did not affect the structure of normal tax, which
is explicitly dominated by indirect taxes. Therefore, tax incentives that incorporated in financial acts to
stimulate investments did not provide any additional tax base (taxable income), this is because of the
absence of regulation stability

The impact of foreign trade policy changes on the trade exchange of Algeria

سمية بونوة, منير نوري — Sun, 31 Dec 2017 00:00:00 +0100

Through this study, we will provide a quantitative impact of changes in trade policy on
Algeria's trade exchange through standard modeling, and depending on results can determine the
extent of dependency or independence of Algeria for groups of client countries with them, which
would have an impact on its political decision, it shows us the degree of integration and sharing of
economic benefits between Algeria and the countries that deal with them in trade

Assess the reality of compliance practices and Conduct in banks active in the Algerian business environment

حجة الله شاوش — Sun, 31 Dec 2017 00:00:00 +0100

This study aims at assessing compliance practices and behaviours at active banks in the
Algerian business, following increased attention to the risks of breaking the rules and regulations,
as a result of banks’ criminal acts that are practiced illegally (Laundering of tax evasion, money
laundering and terrorism financing), or legal but immoral (tax optimisation, and screen companies);
in a highly structured institutions within a business model of internationallisation.
According to many interviews with compliance department’s employees in active banks in
Algeria and the internal controller of Algeria’s bank, we have found that compliance practices in
active banks in the Algerian business environment follow the same stream as in the international
banking business model, which does not provide protection for national interests. Thus, because of
the increasing gap between the regulations and practices in the Algerian business environment;
especially in terms of internal compliance and, even, to act for procedures’ commitments has not
been achieved or compiled