http://localhost:8080/jspui/handle/123456789/572 2026-04-14T16:38:38Z 2026-04-14T16:38:38Z خذري, نجيب ابراهيم العمري, محمد علي http://localhost:8080/jspui/handle/123456789/853 2024-01-09T08:30:42Z 2018-03-14T00:00:00Z

Title: اﻧﻌﻜﺎﺳﺎت ﺟﻮدة المﻌﻠﻮﻣﺎت المحاﺳﺒﻴﺔ ﻋﻠﻰ ﻋﻮاﺋﺪ اﻷﺳﻬﻢ في ﺳﻮق الجزاﺋﺮ ﻟﻸوراق الماﻟﻴﺔ Authors: خذري, نجيب; ابراهيم العمري, محمد علي Abstract: ﻣﻠﺨﺺ اﻟﺒﺤﺚ ﺎﺑﻟﻠﻐﺔ اﻟﻌﺮﺑﻴﺔ: الهﺪف ﻣﻦ ﻫﺬا اﻟﺒﺤﺚ ﻫﻮ اﺧﺘﺒﺎر ﻣﺪى اﺳﺘﺠﺎﺑﺔ ﺑﻮرﺻﺔ الجﺰاﺋﺮ ﻟﻠﻤﻌﻠﻮﻣﺎت المحﺎﺳﺒﻴﺔ المﻨﺸﻮرة ﺎﺑﻟﺘﻘﺎرﻳﺮ المﺎﻟﻴﺔ اﻟﺴﻨﻮﻳﺔ ﻋﻨﺪ اﻻﻓﺼﺎح ﻋﻨﻬﺎ، ورﺑﻂ ذﻟﻚ ﺑﺘﻮﻗﻴﺖ اﻟﻨﺸﺮ، ﺎﺑﻹﺿﺎﻓﺔ الى تحﺪﻳﺪ اﻷﺛﺮ ﻋﻠﻰ ﻋﻮاﺋﺪ اﻷﺳﻬﻢ ﻗﺼﺪ اﺑﺮاز اﻟﻮﻗﺘﻴﺔ في المﻌﻠﻮﻣﺎت المحﺎﺳﺒﻴﺔ، واﺗﺒﻌﺖ ﻫﺬﻩ اﻟﺪراﺳﺔ ﻣﻨﻬﺠﻴﺔ الحﺪث ﻛﻔﺎءة اﻟﺴﻮق ﻋﻠﻰ المﺴﺘﻮى ﺷﺒﻪ اﻟﻘﻮي ﺧﻼل اﻟﺴﻨﻮات ﻣﻦ ﻻﺧﺘﺒﺎر ﻣﺪى2000إلى2015. وﺑﻌﺪ إﺟﺮاء اﻟﺘﺤﻠﻴﻞ اﻻﺣﺼﺎﺋﻲ تم اﻟﺘﻮﺻﻞ إلى ﻋﺪم وﺟﻮد ﺄﺗﺛير ﻣﻌﻨﻮي ذو دﻻﻟﺔ اﺣﺼﺎﺋﻴﺔ ﺧﻼل الفترة المحيطة ﺑﺘﺎرﻳﺦ اﻻﻋﻼن ﻋﻦ اﻟﺘﻘﺎرﻳﺮ المﺎﻟﻴﺔ اﻟﺴﻨﻮﻳﺔ. Abstract: This research aims to examine the extent response of Algerian stock exchange to the published accounting information in annual financial reports and relate this with timing impact on it. In addition to determine the impact on stock returns In order to show the publication importance timeliness of the accounting information The event study methodology was designed to investigate the impact of the market efficiency on stock prices of the company during 2000 to 2015. The finding of this research, after doing statistical analyzes, is that there was no significant effect, , related to the timing of publication of financial information over a period of study on stock returns in the days arounds the publication days of annual financial statements.

2018-03-14T00:00:00Z Khadri, Nadjib WAKED, Sami Sobhi http://localhost:8080/jspui/handle/123456789/852 2024-01-09T07:24:57Z 2023-06-22T00:00:00Z

Title: EFFECT OF ACCOUNTING DISCLOSURE ON RETURNS OF SHARES IN THE ALGERIAN STOCK EXCHANGE : APPLICATION OF VAR MODEL Authors: Khadri, Nadjib; WAKED, Sami Sobhi Abstract: ABSTRACT This paper aims to investigate the relation between annual document disclosure and the stock liquidity for companies listed on the Algeria stock market. VAR model was used to examine the impact of the market efficiency on stock prices of the companies during 2000 to 2015. The findings indicate that, there was no significant effect related to the timing of publication of financial information over a period of study on stock returns in the days around the publication days of annual financial statements; Accounting disclosure also affects, directly or indirectly, the decisions of investors ,as well as activating the stock market and increasing the movement of trading and stock prices with it The effect of disclosure becomes clear when the information is published late or inaccurate or excellent in its presentation and its failure to rely on agreed accounting principles and standards, or result in a negative impact on the behavior of the investor, This affects the degree of risk that he is willing to bear according to his circumstances. The timing of the financial information release depends on the basic environment in which Algerian institutions operate.

2023-06-22T00:00:00Z Khadri, Nadjib Douha, Selma Bouali, Soufyane http://localhost:8080/jspui/handle/123456789/851 2024-01-09T07:17:07Z 2023-06-12T00:00:00Z

Title: Does neglecting the instruments of financial failure play a role in the bankruptcy of companies ? Authors: Khadri, Nadjib; Douha, Selma; Bouali, Soufyane Abstract: Abstract Corporate financial analysis tools are an important factor in corporate efficiency. Low- quality accessories for corporate financial analysis tools really brutally violate the inter- ests of shareholders and can lead to the collapse of the business. The paper examines the development of models for predicting financial crises and compares the capabili- ties of existing models that can help alert management to current activity regarding an economic decision to buy shares or make loans. In the example of the NCA RUIBA company, Kida and Sherrod models were considered for predicting the financial failure of a firm. Based on the results of the calculations, it can be noted that NCA RUIBA had a good financial position when calculating the indicators according to Kida’s model, and according to the calculated data of the Sherrod model, the organization relies on external financing through high-risk loans, which is associated with the growth of non-current liabilities, especially long-term and medium-term ones. The results suggest that although corporate financial analysis tools alone are not sufficient to ac- curately predict financial distress, they can increase the predictive power of financial indicators and macroeconomic factors

2023-06-12T00:00:00Z Khadri, Nadjib Bouali, Soufyane Douha, selma http://localhost:8080/jspui/handle/123456789/816 2024-01-06T14:17:33Z 2020-11-07T00:00:00Z

Title: To what extent is air freight affected by the Corona virus Pandemic ? Authors: Khadri, Nadjib; Bouali, Soufyane; Douha, selma Abstract: the COVID-19 pandemic on the global air transport sector (passenger transport, air freight) during the first three months of 2020, and after analyzing the status of the global air transport market from January to March 2020, the study found that the CORONA pandemic has significantly affected this vital sector, where airlines suffered significant losses due to the cancellation of many flights and travel suspensions, in addition to the laying off of many employment and Some of them went bankrupt, while the volume of air freight decreased after global supply chains were shut down as a result of the closure of factories and limited only to the transportation of medical equipment and food supplies in some countries, and the repercussions of this pandemic are expected to be severe on the global economy in the coming years

2020-11-07T00:00:00Z