The impact of internal control on the financial profitability of the economic institution

An analytical, statistical and measurement study in the Omar Bin Omar Mills Corporation (Guelma-Algeria) during the period 2009/2015 using the Vector Autoregressive VAR model.

Authors

  • Salim Mjlah Faculty of Economic, Commercial and Management Sciences/University of May 8, 1945, Guelma, Algeria
  • Walid Bechichi Faculty of Economic, Commercial and Management Sciences/University of May 8, 1945, Guelma, Algeria

Keywords:

Internal Control

Abstract

The study aims to highlight the importance of internal control in improving financial efficiency through its determinants. Additionally, the applied study aims to analyzing and measuring the impact of internal control on the financial efficiency of Omar Ben Omar Institution, then to identify and estimate a model enables the impact of some variables on the financia.Furthermore, the study showed that there is a strong statistical significance direct relationship between the financial profitability and (its first delay value, and the rate of assets turnover for the second delay).

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Published

2018-01-01

How to Cite

Mjlah, S., & Bechichi, W. (2018). The impact of internal control on the financial profitability of the economic institution: An analytical, statistical and measurement study in the Omar Bin Omar Mills Corporation (Guelma-Algeria) during the period 2009/2015 using the Vector Autoregressive VAR model. Afaqeqtisadia Journal , 4(07), 1–22. Retrieved from https://afaq.elmergib.edu.ly/index.php/afaq/article/view/93

Issue

Vol. 4 No. 07 (2018): Volume (4), Issue (7), January 2018 AD.

Section

Arabic Articles

License

Copyright (c) 2018 Afaqeqtisadia Journal

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.