مجلة اقتصاديات شمال افريقيا
Volume 13, Numéro 16, Pages 231-254

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

الكاتب : سمية العبدي . مقدم عبيرات .

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.‎