المجلة الجزائرية للتنمية الإقتصادية
Volume 3, Numéro 4, Pages 31-39
2016-06-01

The Motivations Of The Accounting Choices Adopted By Algerian Companies At The Time Of The Application Of Ifrs



Authors : Bensabeur-slimane Asma . Djafri Omar .

Abstract

This article aims to study and explain theoretically and empirically the portfolios of accounting policy choices adopted by Algerian companies through the positive accounting theory (Watts and Zimmerman, 1978) and institutional theory (DiMaggio and Powell, 1983). Both Casta and researchers Remond (2009) argue that managers use this area of freedom, in a legal framework to shape the form and content of financial statements. The empirical analysis of 68 Algerian public and private companies has led us to confirm that accounting choices are influenced by the executive compensation system and normative pressures consultants and audit firms.

Keywords

Choice Accountants, Accountants Theories, Compensation Managers, Institutional Pressures, IFRS, Algerian companies.

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