Zobrazeno 1 - 10
of 31
pro vyhledávání: '"Bilal Kimouche"'
Autor:
Ilyes CHARCHAFA, Bilal KIMOUCHE
Publikováno v:
Modern Management Review, Vol 29, Iss 3, Pp 39-57 (2024)
This research investigates factors influencing corporate social disclosure (CSD) within the context of Saudi Arabia. Specifically, it examines how corporate governance attributes and company characteristics impact the extent of CSD. The study utilize
Externí odkaz:
https://doaj.org/article/8279f40d4df6477f914034b6cd335736
Autor:
Bilal KIMOUCHE
Publikováno v:
Modern Management Review, Vol 28, Iss 1, Pp 83-95 (2023)
This paper aims to analyze the properties of earnings compared to cash flows based on persistence and predictive ability as fundamental attributes of relevance. Therefore, we collected financial data of 20 Algerian companies from 2011 to 2020, where
Externí odkaz:
https://doaj.org/article/ee219d0b0bb94fb3ad7e63f2d7261523
Autor:
Bilal Kimouche
Publikováno v:
Croatian Review of Economic, Business and Social Statistics, Vol 8, Iss 1, Pp 1-17 (2022)
Managers are often employed many alternatives for earnings management following their objectives or the financial reporting objectives; the commonly used are the accrual-based and cash-based earnings management. The literature reveals that managers a
Externí odkaz:
https://doaj.org/article/8ef7f65c22de4d6289192bbe0ca332cc
Autor:
Bilal Kimouche, Abdenaser Rouabhi
Publikováno v:
Intangible Capital, Vol 12, Iss 2, Pp 506-529 (2016)
Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information. Design/methodolo
Externí odkaz:
https://doaj.org/article/75c0eb1d7db14e39b27e11f5f3820c06
Autor:
Bilal Kimouche
Publikováno v:
Folia Oeconomica Stetinensia. 22:111-129
Research background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings. Purpose: This paper aims to investigate the impact of accounting treatment of intangible asse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::94ac0fad7c1a11a3ad0844630debe0b3
https://doi.org/10.2478/foli-2022-0006
https://doi.org/10.2478/foli-2022-0006
Autor:
Bilal Kimouche
Publikováno v:
Scientific Bulletin. 27:48-58
This paper attempts to analyze the impact of some Algerian companies’ characteristics (size, activity sector, property, listing, and nature of financial statements) on the level of earnings management. The research employed 117 observations for 26
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::545d4a6e84c6291707640b3c501dcd5c
https://doi.org/10.2478/bsaft-2022-0006
https://doi.org/10.2478/bsaft-2022-0006
Autor:
Bilal Kimouche
Publikováno v:
Zagreb International Review of Economics & Business
Volume 25
Issue 1
Volume 25
Issue 1
This paper aims to investigate the impact of deferred tax, as a technique adopted to support the economic orientation of financial statements over their legal form, on earnings quality as a required attribute to achieve the objective of financial rep
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b4ea2a7b8ad21b39f41fe9c3dcf2dfcf
https://doi.org/10.2478/zireb-2022-0009
https://doi.org/10.2478/zireb-2022-0009
Autor:
Bilal Kimouche, Ilyes Charchafa
Publikováno v:
Land Forces Academy Review. 27:67-77
The value relevance of financial reports has been the preoccupation of researchers and regulators during the last three decades. Therefore, this study is an attempt to reinvestigate the comparative value relevance of the main accounting figures (equi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::628690164c6dc1649d63f2d511792386
https://doi.org/10.2478/raft-2022-0010
https://doi.org/10.2478/raft-2022-0010
Autor:
Bilal Kimouche
Publikováno v:
Naše Gospodarstvo, Vol 67, Iss 4, Pp 96-107 (2021)
This paper aims to explore the effect of the Algiers Stock Exchange listing on real earnings management. The study included 14 non-financial non-listed companies during the period 2015-2019 and six non-financial listed companies during the period 201
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2ae20178831fd124dc53cd43647c84db
https://doaj.org/article/ccd2de6546464dc09b5ed90b969476a8
https://doaj.org/article/ccd2de6546464dc09b5ed90b969476a8
Autor:
Bilal Kimouche
Publikováno v:
Journal of Social and Economic Statistics. 10:56-75
Accounting conservatism is necessary for more reliability and verifiability in financial reports. Studies have reported mixed results concerning the comparative level of conservatism across countries, especially the celebrated comparison between the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::750aeeccb7bcfa7a9acb90300fdc0a20
https://doi.org/10.2478/jses-2021-0005
https://doi.org/10.2478/jses-2021-0005