The Relationship between Accounting Conservatism and Financial Statements Quality: Empirical Study of an External Auditor’s and Accountant Expert’s Sample in Sidi Bel Abbes Province
| المصدر: | مجلة البحوث في العلوم المالية والمحاسبية |
|---|---|
| الناشر: | جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Aksa, Ahlem (Author) |
| مؤلفين آخرين: | Zouaouia, Hallam (Co-Author) |
| المجلد/العدد: | مج6, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 634 - 653 |
| DOI: |
10.37169/1992-006-001-034 |
| ISSN: |
2543-3725 |
| رقم MD: | 1201001 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Conservatism | Financial Statements Quality | Accounting Policies | Qualitative Characteristics | Pearson’s Correlation
|
| رابط المحتوى: |
عدد مرات التحميل
24
| المستخلص: |
This study aims at findings of the relationship between accounting conservatism and financial statements quality. To achieve study goals we run an empirical study for a sample of External Auditor’s and Accountant Experts in Sidi Bel Abbes province. The results shown that some companies don’t rely on unconditional conservatism, the Pearson correlation test show the significant relationship at level 0.05 between accounting conservatism and financial statements quality. We concluded that the regression model find impact on the financial statements quality by 0.259% for the conditional conservatism, and 0.321% on the relevance and faithful representation of accounting information The regression model is acceptable and the R2=0.620 and significant at level 0.05. |
|---|---|
| ISSN: |
2543-3725 |
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