مجلة الدراسات الاقتصادية المعاصرة
Volume 9, Numéro 2, Pages 303-324
2024-12-31

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



Authors : Kebieche Mahmoud .

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.

Keywords

: Accounting Disclosure, Financial Reporting, Disclosure Indicators, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Economic Value Added (EVA).

Les articles similaires

تطورات المعايير المتعلقة بالأدوات المالية ما بين المعايير المحاسبية الدولية "ias/ifrs" والمعايير الدولية للتقارير المالية "ifrs" وأثر ذلك على تنشيط الاستثمار في سوق الأوراق المالية. Financial Instruments Standards Development Between Ias / Ifrs And The International Financial Reporting Standards (ifrs) And Its Impact On The Revitalization Of Investment In The Stock Market

بلال شيخي .  منصور ناصر الرجى . 
ص 7-20.

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

Analysis Of Gaps In The Application Of International Accounting Standards Ias/ifrs In Algeria: The Case Of The Accounting And Financial System (scf)

Baar Abdelhamid .  Ait Bara Hani . 
pages 39-51.

Challenges Of Adopting International Accounting Standards And International Financial Reporting Standards (ias, Ifrs), Algeria As An Example, A Literature Review.

Ahmed Chemseddine Bouarar . 
pages 41-49.

Formats de citation