发布求助
文献互助 智能选刊 最新文献

Finance and Business Economies Review最新文献

筛选
英文 中文
Measuring Financial Reporting Quality in Private Banks: A Comparative Study Between Banks Adopted International Accounting Standards and Banks Adopted Local Accounting Standards 衡量私人银行财务报告质量:国际会计准则与国内会计准则的比较研究
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.165
Samia Ahmed dawed, Reem Ahmed ghareeb
{"title":"Measuring Financial Reporting Quality in Private Banks: A Comparative Study Between Banks Adopted International Accounting Standards and Banks Adopted Local Accounting Standards","authors":"Samia Ahmed dawed, Reem Ahmed ghareeb","doi":"10.58205/fber.v7i1.165","DOIUrl":"https://doi.org/10.58205/fber.v7i1.165","url":null,"abstract":"This research examines financial reporting quality in the banking sector of developing countries. through testing whether managers manipulate estimated components of Loan Loss Provision (LLP). And since accounting estimation process depends on professional judgment and flexibility granted by accounting standards. This research hypothesizes that the adoption of international accounting standards improves financial reporting quality in developing countries by limiting earnings management behavior. However, theresults showed that financial reports based on local accounting standards are better than financial reports based on international accounting standards. The findings were discussed. Some recommendations and suggestions were provided ","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134270535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corporate Social Responsibility in Light of the Corona Pandemic: Experiences of leading international companies according to the Corporate Social Responsibility Magazine for the year 2021 根据《企业社会责任杂志》2021年版，冠状病毒大流行背景下的企业社会责任:国际领先企业的经验
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.181
Monira Djemadi
{"title":"Corporate Social Responsibility in Light of the Corona Pandemic: Experiences of leading international companies according to the Corporate Social Responsibility Magazine for the year 2021","authors":"Monira Djemadi","doi":"10.58205/fber.v7i1.181","DOIUrl":"https://doi.org/10.58205/fber.v7i1.181","url":null,"abstract":"The purpose of this research is to identify the fact of the social responsibility of 6 companies, listed among the top 30 leading global companies according to the ranking of the Journal of Corporate Social Responsibility (CSR) 2021, through their various activities, which contributed to the service of individuals and communities, and the reduction of environmental impacts and epidemics, such as the new Coronavirus pandemic (COCVID-19). One of the most important results from this study is the tendency of global companies to adopt social responsibility as an effective measure in the face of the negative effects of the Corona pandemic, although its deep consequences on these companies, governments, and societies all over the world. Based on that, this study recommended a set of suggestions, one of the most of them, is the requirement for national and Arab companies to focus on the priority of applying the dimensions of social responsibility because of its significant positive impact in overcoming the impact of the Corona pandemic; and developing businesses, economies, and societies. ","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133803414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Traditional and craft industries as a strategy to support the green economy in Algeria 将传统工业和手工业作为支持阿尔及利亚绿色经济的战略
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.206
D. Messaoudi
{"title":"Traditional and craft industries as a strategy to support the green economy in Algeria","authors":"D. Messaoudi","doi":"10.58205/fber.v7i1.206","DOIUrl":"https://doi.org/10.58205/fber.v7i1.206","url":null,"abstract":"The study aims to highlight the role of traditional industries as a strategy to support the green economy in Algeria, as it is one of the most prominent clean and environmentally friendly industries, uses raw materials from sustainable natural materials, contributes to providing job opportunities and reducing unemployment. The study relied on the analytical descriptive approach to reveal the reality of traditional industries and the green economy in Algeria. The study showed that this sector suffers from problems, the most prominent of which is the marketing of traditional products and the abandonment of young people to work in traditional industries, where the number of workers in this sector decreased from 70,305 in 2018 to 57,792 in 2021. That must be found solutions to achieve the transformation of the green economy. ","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121536955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Employing artificial intelligence techniques as a mechanism to activate digital marketing: View global experiences 利用人工智能技术作为激活数字营销的机制:查看全球经验
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.166
Nassira Alit
{"title":"Employing artificial intelligence techniques as a mechanism to activate digital marketing: View global experiences","authors":"Nassira Alit","doi":"10.58205/fber.v7i1.166","DOIUrl":"https://doi.org/10.58205/fber.v7i1.166","url":null,"abstract":"Given the rapid technological changes that organizations are experiencing today, the employment of digital technologies and the application of artificial intelligence in its activities has become necessary to survive in the market and face competitors and succeed on them, this is reflected in the experiences of most of the world's leading institutions. The research paper aims to try to know the importance of artificial intelligence in digital marketing and to present some of the leading experiences in it to benefit from. The study found that artificial intelligence has a prominent importance through many applications and many examples of brands that have successfully succeeded in outperforming their competitors and gaining the satisfaction of their customers using innovative marketing methods ","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124804236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The role of treasury diagnosis on the assessment of the company's financial performance: Practical case study 财务诊断在公司财务绩效评估中的作用:实践案例研究
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.227
Rima Mennaa
{"title":"The role of treasury diagnosis on the assessment of the company's financial performance: Practical case study","authors":"Rima Mennaa","doi":"10.58205/fber.v7i1.227","DOIUrl":"https://doi.org/10.58205/fber.v7i1.227","url":null,"abstract":"Cash management has become a necessary and essential management tool for managing the company. Hence effective cash management will guarantee the liquidity, solvency and profitability of the company, thus ensuring its financial performance. This article reports a theoretical conceptual framework that illustrates the relationship between cash management and business performance, and how to perform an accurate cash diagnosis to monitor and evaluate the financial performance of the business, at through reports and financial statements (an example on the press company \"LE QUOTIDIEN SA\"). We arrived at several results, among them: The diagnosis of the cash flow is essential to evaluate the financial performance of a company. Thanks to the study of significant relationships between quantities extracted from financial statements, the ratio method provides a simple approach for assessing the performance of a company. This assessment is generally made on the basis of a comparison between the ratios calculated on the company and reference ratios reflecting significant standards, internal or external. Among the factors which determine the level of performance, mention should be made of the structure of the company's financing. Although the role of this structure is complex, the analysis of the leverage effect provides a first approach, already rich in implications for the assessment of financial performance ","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125605593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Determinants of bank lending in Algerian commercial banks 阿尔及利亚商业银行贷款的决定因素
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.157
L. Louaar
{"title":"Determinants of bank lending in Algerian commercial banks","authors":"L. Louaar","doi":"10.58205/fber.v7i1.157","DOIUrl":"https://doi.org/10.58205/fber.v7i1.157","url":null,"abstract":"This research document aims to study the determinants of bank credit in Algerian commercial banks,using the autoregressive distributed lag(ARDL) and the annual data covering the period (1990-2021).Theresults of the econometric analysis revealed a positive and significant impact of the size of deposits, bank assets, growth rate of net foreign assets and growth rate of population density on economy loans for the long-term. In contrast, there was a positive and significant short-term effect only for the volume of deposits and the growth rate of net foreign assets on loans to the economy, With the absence of the effect of other variables.","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126702424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An analytical study of the economic impact of the COVID pandemic and response policies: the case of the United States of America COVID大流行的经济影响和应对政策分析研究:以美利坚合众国为例
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.185
Said Ahcene, Mohamed Djessas
{"title":"An analytical study of the economic impact of the COVID pandemic and response policies: the case of the United States of America","authors":"Said Ahcene, Mohamed Djessas","doi":"10.58205/fber.v7i1.185","DOIUrl":"https://doi.org/10.58205/fber.v7i1.185","url":null,"abstract":"The study aims at analyzing the impact of the COVID-19 pandemic on economy, and the response policies applied accordingly to reduce its effects, commencing with the international/global framework, and finishing with the real situation in the United States of America, through a context analysis of the impact and the containment policies, using a descriptive analytical approach, and within the time framework of the of events. The study concluded that a coordinated global effort must be made to support countries that currently do not have sufficient fiscal ground to finance the economic and social policy. For the United States, it is important to engage in a significant spending and investing in key areas of the economy, in order to reduceimpacts on the supply chains and the business sector","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123594526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Mobile Banking during the COVID-19 Pandemic from Customers' Perspective: A Survey Study for Customers of Banks Operating in the City of Taif COVID-19大流行期间客户视角下的手机银行:对泰安市银行客户的调查研究
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.212
Djawhara Khalid samrane Elmatiri
{"title":"Mobile Banking during the COVID-19 Pandemic from Customers' Perspective: A Survey Study for Customers of Banks Operating in the City of Taif","authors":"Djawhara Khalid samrane Elmatiri","doi":"10.58205/fber.v7i1.212","DOIUrl":"https://doi.org/10.58205/fber.v7i1.212","url":null,"abstract":"The study aimed to identify the impact of electronic banking and mobile services dimensions during the Corona pandemic on customers who deal with banks operating in Taif. Know the effect of phone banking during Corona on customer behaviour. The results of the study showed that it found through the analysis that the use of mobile banking services does not require a lot of thinking effort, that it cannot be frustrating, and that mobile banking services are not a difficult way to accomplish banking transactions. It was also found that mobile banking services fit the way the surveyed groups wanted to control their banking movements. Most of them used mobile banking services because they were accustomed to completing all their tasks through their mobile banking during the pandemic","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130883512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Financial inclusion in Algeria: between the necessity of application and the challenges of realization during (4002-4042) 阿尔及利亚的普惠金融:在应用的必要性和实现的挑战之间(4002-4042)
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.220
Fatma Benyoub, Sihem Boufelfel
{"title":"Financial inclusion in Algeria: between the necessity of application and the challenges of realization during (4002-4042)","authors":"Fatma Benyoub, Sihem Boufelfel","doi":"10.58205/fber.v7i1.220","DOIUrl":"https://doi.org/10.58205/fber.v7i1.220","url":null,"abstract":"Financial inclusion is considered the cornerstone of the financial health of economies and a fundamental pillar of development. From this standpoint, this research paper aims to examine the efforts made by government authorities and the extent of their contribution for activating the reality of financial inclusion in Algeria. The study concluded, that there is a will on the part of the public authorities that culminated in taking several measures, and policies to enhance financial inclusion, and despite the efforts made, indicators of financial inclusion in Algeria (financial depth, financial availability, automated teller machines, financial use) remain below the levelcompared to other countries as a result, A set of common obstacles between the authorities and individuals ","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126557945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis of the global economic situation in light of the recession crisis and the war on Ukraine. 从经济衰退危机和乌克兰战争的角度分析全球经济形势。
Finance and Business Economies Review Pub Date : 2023-03-31 DOI: 10.58205/fber.v7i1.183
Yassine Laib, Sandra Laouar
{"title":"Analysis of the global economic situation in light of the recession crisis and the war on Ukraine.","authors":"Yassine Laib, Sandra Laouar","doi":"10.58205/fber.v7i1.183","DOIUrl":"https://doi.org/10.58205/fber.v7i1.183","url":null,"abstract":"The Covid 19 pandemic led to a global recession in 2020, and despite the rapid recovery of the global economy from it, the latter collided with the Russian invasion of Ukraine, which led to a slowdown in growth again; and the emergence of new crises such as the energy crisis and food insecurity. This research aims to highlight the policies for dealing with economic recession crises, and analyze the current conditions and the reasons that contributed to the decline in global economic indices. The study concluded that the spillovers from Russia’s invasion of Ukraine has accelerated the global economic slowdown, leading to high commodity prices, adding to supply disruptions, increasing food insecurity and poverty, exacerbating inflation .This contributed to increasing pressure and financial instability in various economies ","PeriodicalId":194517,"journal":{"name":"Finance and Business Economies Review","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130886769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信