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• 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

  2025-06-30

• Complexes Accounting in light of international accounting standards and The accounting financial system – Case Study Saidl Complexe

  Ahmed berrik, Ahlem ferdjallah

  352-369

  2026-01-08

• Financial management of pension funds in Algeria -Case study of the National Pension Fund in Constantine-

  sarah Benlaharche

  318-329

  2022-12-31

• 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

  2025-06-30

• The role of the financial feasibility study in streamlining the financing decision in banks: a Case study of a project financing request by the Bank of Agriculture and Rural Development "BADR"

  amira Belkacemi, nabil Khouri

  635-662

  2023-06-30

• The effect of cash flow measurement and analysis on financial decision making in the economic enterprises -In accordance with SCF and IAS 07 - Case study: CCLS M´SILA

  houcine mechegueg, rabeh touirat

  143-158

  2021-07-12

• The Impact of Deferred Taxes Accountancy on the Accounting Profits Predictability- Empirical Study of a Group of Algerian Economic Enterprises

  hanane fennour, sewsan zirek

  380-401

  2021-07-12

• Accounting disclosure for social responsibility in the annual financial statements and reports_A field study of a sample of Algerian industrial enterprises

  malika dachir, Abderrezak Ikhlef

  88-103

  2021-07-12

• The Relationship between fiscal policy and household consumption (case of Algeria for the period 1985–2021)

  khaled magoura, mohammed benazza

  440-458

  2023-06-30

• The impact of the joint audit and electronic disclosure approach on the market value of companies registered in the Saudi financial market

  Metwaly elsayed Metwaly ATIA

  31-56

  2023-06-23

• 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

  2025-06-30

• The Effect of Financial Ratios on Stock Prices- An Econometric Study Using Factor Analysis

  adel bouledjenib

  45-67

  2022-06-30

• Blockchain, Smart Contracts, and Financial Transparency: Opportunities for Startups in Algeria

  Assia MOULA

  321-349

  2025-12-19

• Accounting measurement and disclosure for social responsibility and its impact on the quality of financial reports Statistical study on the farm markets company in Jeddah - Kingdom of Saudi Arabia

  sihem hamda ezdini, Jawahir Atiq A bdullah Al-Otaibi

  08-26

  2020-12-09

• The impact of international accounting standards (IAS / IFRS) on the activation of management control tools in the governance framework to improve the performance of economic enterprises.

  zeghba talal, mohad arioua

  140-155

  2020-12-09

• The Role of Internal Audit in Improving Economic Institution Financial Performance-Case Study on the Industrial and Commercial Complex of Hodna Msila

  hadjer boufenara, ismail sebti

  337-355

  2022-06-30

• The role of the financial accounting system output in decision-making under IFRS standards - a study of economic institutions sample’s in Bechar state’s (2010-2019)

  youcef moumni, mohamed Bousmaha

  561-583

  2021-07-12

• "Analyzing IFRS 18: A New Framework for Presentation and Disclosure in Financial Statements and Implementation Challenges"

  mohammed salah djemai

  191-208

  2025-12-19

• The impact of governance on the financial performance of the Islamic Development Bank (IDB ( Group

  abdelbassit mabrouk chadi, maamer butalbi

  282-299

  2022-06-30

• Detecting fraudulent statements in the financial statements An applied study for a group of Saudi companies for the period 2019-2021

  Hadjer guerfi, Amar chalabi, bilal kimouche

  126-143

  2025-12-27

• Crowdfunding as an emerging trend to support small and medium-sized enterprises in France

  chaima bounass, soumia toumi

  227-252

  2022-12-31

• Econometrics study of the impact of financial globalization on economic growth for the period 1995-2015 "The Maghreb countries are a model

  anas meskini, Soumia salea, hamza sayeh

  529-542

  2021-07-12

• The Fourth Industrial Revolution as a Catalyst for Banking Performance Improvement -A Reading of the National Bank of Algeria's Experience-

  asma kerdouci, meriem kerdouci

  176-190

  2025-12-19

• The role of accounting reform in achieving the requirements of optimum usage of the financial accounting system according to the mechanisms proposed for modernization

  Zineb Hadjadj , Fouad Announ

  673-700

  2021-07-12

• Building a structural model for evaluating financial performance in commercial banks - A study of a group of Algerian banks for the period between 2005-2019

  Amina bendjeddou, Messaoud mihoub

  321-336

  2021-07-12