مقاربة ممارسات التحفظ المحاسبي في تحسين جودة القوائم المالية: أدلة من البيئة الجزائرية

الملخص EN

This study aimed to demonstrate the extent of the contribution of accounting conservatism practices to the quality of the financial statements in light of the application of the SCF financial accounting system, which included the concept of prudence and caution.

The study was carried out using the descriptive analytical method by applying to a sample of 85 including accountants and managers of economic institutions in the southeastern states (El-oued, Ouargla, Biskra) in the year 2020.

The SPSS statistical program was used to measure and test the study's hypotheses.

Accordingly, the study found that there is a tangible and statistically significant impact of the accounting conservatism on the quality of the financial statements through its strong impact on each of the (disclosure and transparency of accounting information, quality of accounting profits, quality of accounting information, effectiveness of corporate governance, cost of owned funds).