Please use this identifier to cite or link to this item: http://dspace.univ-temouchent.edu.dz/handle/123456789/3052
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dc.contributor.authorموساوي, ميلود عبد الرحيم-
dc.contributor.authorعنتر, زكرياء-
dc.contributor.authorعبد الرحيم, نادية-
dc.date.accessioned2024-03-18T08:13:32Z-
dc.date.available2024-03-18T08:13:32Z-
dc.date.issued2023-
dc.identifier.urihttp://dspace.univ-temouchent.edu.dz/handle/123456789/3052-
dc.description.abstractThis study dealt with the issue of the role of the cash flow statement in improving the accounting disclosure in the economic institution To achieve the objectives of the study, the Sonelgaz Foundation - Ain Temouchent -was chosen as a case study, where the financial ratios for the three years 2017-2018-2019 were analyzed in order to reach the results of hypothesis testing, by adopting the descriptive approach. The study reached a set of results, the most important of which is the ability of the cash flow statement to disclose indicators through analyzing the degree of liquidity and measuring the quality of profits, which contribute to supporting the various decisions of users of the financial statements.en_US
dc.subjectCash flows statement- Accounting disclosure- Financial statementsen_US
dc.titleدور قائمة التدفقات النقدية في تحسين الإفصاح المحاسبي دراسة حالة مؤسسة سونلغاز مديرية عين تموشنتen_US
dc.typeThesisen_US
Appears in Collections:Sciences Financières et Comptabilitè

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