التحفظ المحاسبي في ظل النظام المحاسبي المالي و أثره على جودة المعلومات المحاسبية : دراسة ميدانية لبعض المؤسسات الاقتصادية العمومية بولاية سكيكدة

الملخص EN

The aim of this paper is to explore the effect of accounting conservatism on the quality of accounting information.

For that, we selected the public companies in Skikda as a case study, depending on the descriptive approach, through the method of partial survey, where the opinions of 54 individuals have been collected, including accountants, auditors, accounting and financial officers, and academics.

The results indicated a significant relationship between accounting conservatism and the quality of accounting information, and a strong significant effect of accounting conservatism in terms of assets and liabilities valuation on the quality of accounting information.

These results confirm the theoretical assumptions regarding the practitioners' tendency towards the reliability that is supported by conservatism.

The results are also consistent with the accounting culture in Algeria, which tends more towards the conservatism.

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