The Journal of Finance & Corporate Governance is a Bi-annual Peer Reviewed International Journal, Issued two times a year (June and December), targets academic researchers as well as practitioners. It aspires to promote publications of written materials within three fields (Finance, Accounting, and Corporate Governance) in any of the following languages: English, Arabic. The Journal is unique because it does not only publishes articles of academic rigor but also articles by practitioners who have experience in applied Finance and Accounting. The Journal also showcases of current research works of PhD students carried out by laboratories, specialized books reviews and PhD researches resumes. The Journal boasts a comprehensive International Editorial Board comprising scholars and academicians from different universities. These members contribute their vast experience to the Journal by refereeing the articles submitted; offering advice to the Editorial Committee and also contributing articles to the Journal. It is the aspiration of the Editorial Committee that the journal achieves the highest rank in quality and substance. AFFILIATION The Journal of Finance & Corporate Governance is Affiliated and issued under the supervision of the Faculty of Economics, Commerce and Management Sciences in collaboration with INIF Laboratory, Oum El Bouaghi University, Algeria. CONTACT Office of the Editor-in-Chief Journal of Finance & Corporate Governance (JFCG) Oum El Bouaghi University, Larbi Benmhidi Street, Oum El Bouaghi province, Algeria Email: jfcg.office@gmail.com The journal is committed to “no fees – no charge” to authors. All right reserved ® JFCG www.univ-oeb.dz/JFCG
6
Volumes
12
Numéros
67
Articles
Gbadebo Abraham
,
بوراس مروى
,
رماش أحلام وفاء
,
فيروز شريط
,
جفال خالد
,
حداد نور الهدى
,
مزغيش هاجر
,
خالدي عادل
,
Bouredja Sara
,
Bourouaha Abdelhammid
,
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