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. |
| LEADER | 01848nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 1945558 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |a Kimouche, Bilal |e Author |9 560690 | ||
| 245 | |a Accounting Conservatism: |b Evidence from the Algerian Companies | ||
| 260 | |b المدرسة الوطنية العليا للإحصاء والاقتصاد التطبيقي |c 2020 |g ديسمبر | ||
| 300 | |a 24 - 38 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a الشركات الجزائرية |a الاقتصاد الجزائري |a التحفظ المحاسبي |a الجزائر | ||
| 692 | |b Accounting Quality |b Accounting Conservatism |b Ball and Shivakumar’s (2005) Model |b Operating Cash Flows |b Accounting Accruals | ||
| 773 | |4 الاقتصاد |6 Economics |c 002 |e Journal of Statistics and Applied Economics |f Revue d'économie et de statistique appliquées. |l 003 |m مج17, ع3 |o 2344 |s مجلة الاقتصاد التطبيقي والإحصاء |v 017 |x 1112-234x | ||
| 856 | |u 2344-017-003-002.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1199225 |d 1199225 | ||
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
بواسطة: Aksa, Ahlem منشور: (2021) -
The Persistence of Accounting Accruals Components: An Empirical Study of some Algerian Companies
بواسطة: Kimouche, Bilal منشور: (2020) -
The Effect of Leverage on Earnings Management in the Algerian Companies
بواسطة: Kimouche, Bilal منشور: (2020) -
The Effect of Debts Structure and Capital Cost of Algerian Companies on Earnings Management
بواسطة: Kimouche, Bilal منشور: (2021) -
Intangible Assets and Company’s Market Valuation: The Case Study of Algerian listed companies
بواسطة: Kimouche, Bilal منشور: (2019)
