The relationship between the qualitative characteristics of the accounting information and accounting conservatism

الملخص EN

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.