Impact Of Applying International Accounting Standards (ias/ifrs) Through Financial Accounting System (scf) On The Economic Value Added (eva) Of Algerian Companies: An Empirical Study On A Sample Of Economic Companies In Algeria

Abstract

Abstract : This research assesses the influence of adopting International Accounting Standards (IAS/IFRS) on improving the quality of accounting information among Algerian firms following their transition to the Financial Accounting System (SCF). The study also examines how variables such as company size, financial leverage, return on assets, and growth rate impact the Economic Value Added (EVA) of the companies studied. To fulfill these objectives, an empirical analysis was conducted on a selection of Algerian economic enterprises over the period from 2010 to 2018. The chosen sample included 30 Algerian economic firms. Results from this investigation highlight a statistically significant, positive influence of implementing International Accounting Standards (IAS/IFRS) on the quality of accounting information utilized in calculating the (EVA) for companies in Algeria. Additionally, the analysis reveals a pronounced positive relationship between a company's size and its financial leverage index. Conversely, no significant impacts were detected with respect to the return on assets and the growth rate concerning the Economic Value Added (EVA) of these entities.