قياس مستوى ممارسة التحفظ المحاسبي في شركات المساهمة الجزائرية

الملخص EN

This study aims to demonstrate the level of accounting conservatism practices (prudence policies) in Algerian firms after years of adopting the accounting financial system SCF which included the concept of prudence, and determine the extent of variation in this practice between different sectors in the Algerian affairs environment, the study included a sample of 47 companies during the period lasting from 2011 to 2015, distributed in four sectors: construction, fuel, hydrocarbons, industry, services, and for the measurement of accounting conservatism practice the study used three models, jain and rezaee 2004 model, givoly and hyan, 2000 model, and ball and shivakumar,2006 model, and the results of the study found there is an increase in the level of both conditional and unconditional accounting conservatism in financial statements issued by Algerian firms, also found that hydrocarbons had the highest level of accounting conservatism and the lowest practice in the service sector.