مجلة دراسات وأبحاث اقتصادية في الطاقات المتجددة
Volume 9, Numéro 2, Pages 206-226
2022-10-10
Authors : Hallam Zouaouia . Aksa Ahlem .
This study targets tracking down the connection between Accounting Conservatism and the qualitative characteristics of the accounting information. An empirical study was performed by an External Auditor's and Accountant Experts Sample in Sidi Bel Abbes Province. The aftereffects of the study showed that there is a significant connection among conservatism and fundamental qualitative characteristics of the accounting information. As the aftereffects of Pearson correlation and regression indicate that the Algerian companies apply the conservatism accounting.
Qualitative characteristics ; fundamental qualitative characteristics ; enhancing qualitative characteristics ; accounting information ; accounting conservatism
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
Benaziza Khadidja
.
Lekhchine Abir
.
pages 59-74.
Mouissi Maroua
.
Nader Mahmoud Fawaz
.
pages 453-474.