دور التحفظ المحاسبي في الحد من ممارسات إدارة الأرباح لتحسين جودة المعلومات المالية في بيئة الأعمال الجزائرية

الملخص EN

This study aims to examine the importance of practicing the concept of accounting conservatism in algerienne firms, when preparing the financial reporting after years of adopting the accounting financial system SCF, In addition explaining the role of this practice in improving the quality of financial information by limiting the opportunism of decision-makers in the disclosure of unrealized profits, In order to achieve the objectives of the study we measured the level of accounting conservatism by using Jain and Rezaee, 2004 model, and Jones’s 1995 model in measuring the earnings management, we designed a model to idinetify the role of accounting conservatism in reducing earning management practices as a mechanism to improve the quality of financial information, the study included a sample of firms during period from 2011 to 2012, the resuls of the study found : -the level of earning management practices is low, Moreover a hight level of accounting conservatism in financial statements issued by algerienne firms.

-the level of accounting conservatism affects positively on financial information quality by reducing earning management practices.