المجلة الجزائرية للتنمية الإقتصادية
Volume 11, Numéro 2, Pages 163-174
2024-12-29

Determinants Of The Selection Of Accounting Conservatism In Algeria : An Empirical Study (2019-2022)



Authors : Cheurfi Sarra .

Abstract

This study investigates the determinants influencing the adoption of accounting conservatism in Algerian companies during the period from 2019 to 2022. The research identifies key factors such as company size, financial leverage, profitability, and their impact on the extent of accounting conservatism applied in corporate financial reporting. Using a sample of Algerian firms, the study applies multiple regression analysis to assess how these determinants affect the choice of conservative accounting practices. The findings reveal a significant effect of debt level on accounting conservatism, whereas company size and return on assets showed no significant impact.

Keywords

Accounting conservatism ; non-operating accruals ; company size ; debt level, ; return on assets

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