Accounting Conservatism: Evidence from the Algerian Companies
| المصدر: | مجلة الاقتصاد التطبيقي والإحصاء |
|---|---|
| الناشر: | المدرسة الوطنية العليا للإحصاء والاقتصاد التطبيقي |
| المؤلف الرئيسي: | Kimouche, Bilal (Author) |
| المجلد/العدد: | مج17, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2020
|
| الشهر: | ديسمبر |
| الصفحات: | 24 - 38 |
| ISSN: |
1112-234x |
| رقم MD: | 1199225 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Quality | Accounting Conservatism | Ball and Shivakumar’s (2005) Model | Operating Cash Flows | Accounting Accruals
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The aim of this paper is to explore the conservatism in the Algeria companies and measure its level; the hypothesis assumed the existence of conservatism in the financial statements of Algerian companies. The study used an unbalanced panel data of 152 firm-year observations that concern 21 Algerian companies during the period 2007-2019, using Ball and Shivakumar’s (2005) model to measure the conservatism. The results are consistent with the expectations indicating the existence of conservative accounting practices in the Algerian companies. Comparing with the findings in different environment, the level of conservatism in Algeria is medium. The results confirm the assumptions that accounting practices in code-law countries are tend to be more conservative. |
|---|---|
| ISSN: |
1112-234x |
عناصر مشابهة
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An Empirical Examination of the Effects of Accounting Conservatism on Return on Assets: Evidence from Algerian Companies for the Period 2010-2019
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The Effect of Leverage on Earnings Management in the Algerian Companies
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The Effect of Debts Structure and Capital Cost of Algerian Companies on Earnings Management
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Intangible Assets and Company’s Market Valuation: The Case Study of Algerian listed companies
بواسطة: Kimouche, Bilal منشور: (2019)
