Pub Date : 2019-08-01DOI: 10.21608/naus.2019.92290
محمد صالح باجاحر, علی مشبب یحی آل مزهر, مريع سعد الهباش
{"title":"قیاس أثر الإفصاح المحاسبی عن رأس المال الفکری على جودة التقاریر المالیة وقیمة الشرکة: دراسة تطبیقیة على الشرکات السعودیة","authors":"محمد صالح باجاحر, علی مشبب یحی آل مزهر, مريع سعد الهباش","doi":"10.21608/naus.2019.92290","DOIUrl":"https://doi.org/10.21608/naus.2019.92290","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126205866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-01DOI: 10.21608/naus.2019.92305
{"title":"استخدام قانون بنفورد Benford’s law کاداة للمراجعین فی الکشف المبکر عن ممارسات الغش والإحتیال وإدارة الأرباح دراسة تطبیقیة علی القطاع المصرفی المصری","authors":"","doi":"10.21608/naus.2019.92305","DOIUrl":"https://doi.org/10.21608/naus.2019.92305","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134644781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-08-01DOI: 10.21608/naus.2019.92313
{"title":"أثر الإفصاح عن مخاطر الأمن السیبرانى فى التقاریر المالیة على أسعار الأسهم وأحجام التداول دراسة مقارنة فى قطاع تکنولوجیا المعلومات","authors":"","doi":"10.21608/naus.2019.92313","DOIUrl":"https://doi.org/10.21608/naus.2019.92313","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130848142","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-01DOI: 10.21608/mosj.2019.90534
صفاء محمود السید محمود, سامى معروف عبدالرحیم, عبیر محمد ریاض
{"title":"تحلیل العلاقة بین الملکیة (النوع ودرجة الترکیز) والإفصاح الکمى والنوعى عن المخاطر وأثرها على سیولة الأسهم (دراسة تطبیقیة)","authors":"صفاء محمود السید محمود, سامى معروف عبدالرحیم, عبیر محمد ریاض","doi":"10.21608/mosj.2019.90534","DOIUrl":"https://doi.org/10.21608/mosj.2019.90534","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120926916","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-01DOI: 10.21608/naus.2019.90003
{"title":"دراسة اختباریة لمدى إدراک المستخدمین لمنفعة معلومات محاسبة تکالیف تدفق المواد ودورها فى دعم فلسفة الإنتاج الخالى من الفاقد وتحسین الأدائین المالى والبیئى","authors":"","doi":"10.21608/naus.2019.90003","DOIUrl":"https://doi.org/10.21608/naus.2019.90003","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126940648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-01DOI: 10.21608/naus.2019.90001
{"title":"مدی أفضلیة صافی الدخل والدخل الشامل کمقیاسی لأداء الشرکة فى التنبؤ بالتدفقات النقدیة التشغیلیة : دراسة تطبیقیة مقارنة على الشرکات غیر المالیه المقیدة بالبورصة المصریة","authors":"","doi":"10.21608/naus.2019.90001","DOIUrl":"https://doi.org/10.21608/naus.2019.90001","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"309 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132484778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-01DOI: 10.21608/naus.2019.90005
{"title":"تحلیل العلاقة بین تطبیق نظم تخطیط الموارد (ERP) وتحسین جودة المعلومات المحاسبیة بالتقاریر المالیة- بالتطبیق على بیئة الأعمال السعودیة.","authors":"","doi":"10.21608/naus.2019.90005","DOIUrl":"https://doi.org/10.21608/naus.2019.90005","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"21 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126260005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-01DOI: 10.21608/naus.2019.90000
{"title":"الإفصاح عن رأس المال البشری باستخدام محاسبة الموارد البشریة فی قطاع الاتصالات بالمملکة العربیة السعودیة: دراسة استکشافیة","authors":"","doi":"10.21608/naus.2019.90000","DOIUrl":"https://doi.org/10.21608/naus.2019.90000","url":null,"abstract":"","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133210406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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