Journal of Research in Finance and Accounting

Articles

• The reality of Startups in Algeria: opportunities and challenges of success - Khidma-Tech as a case study

  nora Berais

  01-18

  • PDF (العربية)

• The rule of the fanacial balance in theory and practice in the algerian economic institution Case study Amor ben Amor mills company (2020 – 2022)

  amina Daradji, Abdelhamid alouane

  19-35

  • PDF (العربية)

• Analysis of the Reality of Direct Taxes Collection in Algeria Case Study: The Directorate of Taxes in M'Sila

  abdelmalek bechiche, abdelhakim amrane

  36-58

  • PDF (العربية)

• The role of the financing schedule in financial decision-making - a case study of the Electricity and Gas Distribution Directorate in M'Sila

  Abdelwahhab salmi, radewan frahtia

  59-84

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• Mechanisms for rationalizing tax incentives to Investment promotion in Algeria

  hakim khirani, Azouz Makhloufi

  85-111

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• Islamic Business Incubators: An Innovative Model for Financing Startups through Cash Waqf -The Indonesian Experience

  mohamed diab

  112-131

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• The Activation of Internal Governance Mechanisms and Their Role in Identifying Financial Failure Risks in Algerian Economic Institutions -An Academic and Professional Perspective-

  manel Lahmari, samiha bouhafs

  136-152

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• The Contribution of Foreign Direct Investment in Transforming Single-Sector Economies Towards Diversification: A case study of Algeria during the period

  kamilia loucif

  153-167

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• The reality of accounting disclosure in Islamic banks according to Islamic accounting standards, A case study of Qatar Islamic Bank

  messaoud bouibaoune

  168-192

  • PDF (العربية)

• The Role of Tax Digitization in Reducing Tax Evasion - A Case Study of the Sidi Bel Abbes (ALGERIA) Tax Center

  iman naceri

  193-211

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• Consolidation of accounts under accounting practice in Algeria and international accounting standards (IAS/IFRS) - Case study of BCR Setif Group-

  tarik chougui

  212-228

  • PDF (العربية)

• Accounting for Underwriting Processes in Insurance Contracts Study in National Insurance Company Agency 1708 in Khemis Miliana

  houcine zadel

  229-243

  • PDF (العربية)

• The impact of inflation, leverage and liquidity on the profitability of banks: A case study of Al Salam Bank – Algeria

  sihame bousba, lazhar sahli

  244-260

  • PDF (العربية)

• The Role of Financial Innovation in the Modern Financial System: A Conceptual Review.

  yacine nadir

  261-281

  • PDF (العربية)

• Analyzing Algeria's Position in the Economic Complexity Index and Product Space: Insights into Export Diversification and Structural Transformation Prospects

  lyes choubar

  282-293

  • PDF (العربية)

• (The Effect of Using Cloud Accounting on External Audit Quality) "A field study from the point of view of external auditors in the southern Palestinian governorates"

  كمال محمد سعيد

  294-315

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• The contributions of the tax advisor in reducing the risks of tax control

  Aymane Khachab, Ahmed Said Hamidi

  316-333

  • PDF

• Navigating Algeria’s Investment Landscape: Opportunities and Challenges in Foreign Direct Investment

  Zakaria Hamza , Hassiba Almi

  334-358

  • PDF

• Big Data and Data Analytics in Accounting: A New Era for the Detection and Prevention of Earnings Management -A case study ACS Holding-

  chahrazed MEGHDOURI , fatima BOURAS

  359-381

  • PDF

• Evaluation of the Internal Control System by the External Auditor and Its Impact on the Financial Performance of the Organization: An Applied Study

  Adel Islem ABID , Meryem El Batoul IBRIR

  382-404

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• Modernizing Algeria's Public Accounting System through the Adoption of International Public Sector Accounting Standards (IPSAS) in the Context of New Institutional Theory

  Manel Meriem EL HELALI , Yakout MESBAH

  405-417

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• An Econometric Analysis of the Impact of Fiscal and Monetary Policies on Economic Well-Being in Algeria (2000–2023) Using Hanke’s Economic Misery Index

  WAFA TANGOUT

  418-439

  • PDF

• The Importance of Financing Methods in Economic Enterprises A Case Study of the Skikda Port Enterprise

  sabrina Latreche

  440-452

  • PDF

• The role of the exchange reserve and external debt in activating foreign trade in Algeria in the period 2014-2023

  Tahir baala

  453-467

  • PDF

• Analysis of the Dynamics of the Algerian Dinar Exchange Rate Using Wavelet Analysis

  Mohammed DAOUDI

  468-488

  • PDF

• Mechanisms for Eliminating International Double Taxation in Algerian Tax Regulations An Overview of the Algeria-UK Tax Treaty

  Mohamed Fouad HENNI

  489-505

  • PDF