مجلة اقتصاديات شمال افريقيا
Volume 8, Numéro 15, Pages 231-254

أهمية التكامل بين التطبيق السليم لمعايير عرض القوائم المالية وأخلاقيات مهنة المحاسبة من أجل سد الفجوة المعلوماتية بين الإدارة والمساهمين

الكاتب : العبدي سمية . عبيرات مقدم .

الملخص

Resulted in widespread corporate and agency contracts between management and shareholders, to liberate these control management, allowing them to acquire information, and not displayed properly in the financial statements, certain ethic allows her opportunism, and this resulted in the achievement of their interest and a waste of money, while they seek to profit, for this it is necessary to examine the relationship between owners and management, requiring the Department to the proper application of the financial statement presentation standards with the need to demonstrate high professional ethics in accounting to ease opportunism and reducing Digital divide between management and shareholders. The study concluded that standards of financial statements presentation (standard display the standard financial statements of cash flows) the crucial importance of equal information between management and owners, and that management accounting ethics means the analysis of financial statements this good ethics, it must associate the proper application of those standards with application of accounting ethics in corporate management, he or she once applied standards the ethics of the accounting profession, and be familiar with all that came out to be able to apply them properly to get rid of Opportunistic management of these companies with regard to the acquisition of important information on the company, which may be useful to capitalists in the decision-making process

الكلمات المفتاحية

International Accounting Standards No.1 " Presentation of Financial Statements ", International Accounting Standards No.7 " Statement of Cash Flows Accounting ethics, agency theory