The relationship between accounting conservatism and financial statements quality : empirical study of an external auditor's and accountant expert's sample in Sidibel Abbes province
Joint Authors
Source
Revue des Recherches en Sciences Financieres et Comptables
Issue
Vol. 6, Issue 1 (30 Jun. 2021), pp.634-653, 20 p.
Publisher
Mohamed Boudiaf-Masila University Faculty of Economic Commercial and Management Sciences
Publication Date
2021-06-30
Country of Publication
Algeria
No. of Pages
20
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aims at findings of the relationship between accounting conservatism and financial statements quality.
To achieve study goals we run an empirical study for a sample of External Auditor's and Accountant Experts in Sidi Bel Abbes province.
The results shown that some companies don't rely on unconditional conservatism, the Pearson correlation test show the significant relationship at level 0.
05 between accounting conservatism and financial statements quality.
We concluded that the regression model find impact on the financial statements quality by 0.
259% for the conditional conservatism, and 0.
321% on the relevance and faithful representation of accounting information The regression model is acceptable and the R2=0.
620 and significant at level 0.
05.
American Psychological Association (APA)
Aksa, Ahlam& Zuwayah, Hallam. 2021. The relationship between accounting conservatism and financial statements quality : empirical study of an external auditor's and accountant expert's sample in Sidibel Abbes province. Revue des Recherches en Sciences Financieres et Comptables،Vol. 6, no. 1, pp.634-653.
https://search.emarefa.net/detail/BIM-1245965
Modern Language Association (MLA)
Aksa, Ahlam& Zuwayah, Hallam. The relationship between accounting conservatism and financial statements quality : empirical study of an external auditor's and accountant expert's sample in Sidibel Abbes province. Revue des Recherches en Sciences Financieres et Comptables Vol. 6, no. 1 (2021), pp.634-653.
https://search.emarefa.net/detail/BIM-1245965
American Medical Association (AMA)
Aksa, Ahlam& Zuwayah, Hallam. The relationship between accounting conservatism and financial statements quality : empirical study of an external auditor's and accountant expert's sample in Sidibel Abbes province. Revue des Recherches en Sciences Financieres et Comptables. 2021. Vol. 6, no. 1, pp.634-653.
https://search.emarefa.net/detail/BIM-1245965
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 652-653
Record ID
BIM-1245965