مجلة الباحث
Volume 23, Numéro 1, Pages 47-54
2023-12-31
Authors : Feddaoui Amina .
This study aimed to measure financial reporting quality using "Eckel model", for this purpose, we applied the model to a sample of financial statements issued by the German company Volkswagen during the period 2007-2021, by applying the model using the company's income before taxes, and the income after taxes, the study concluded that there are no statistically indicators of financial statements manipulation during the period studied, so that Volkswagen group followed a successful strategy to restore customer confidence, so it is an example of financial honesty and a successful strategy to increase profits.
financial ; reporting ; quality ; eckel ; Volkswagen group
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
بلعيد مليزة
.
طويلب محمد
.
ص 231-246.
Said Houari Amel
.
pages 257-268.
عبد الرحمن محمد الرشوان
.
محمد غانم أبو مصطفى
.
ص 11-31.