An empirical examination of the effects of accounting conservatism on return on assets : evidence from Algerian companies for the period (2010-2019)
Joint Authors
Source
Review of Finance and Markets Revue Finance et Marchés
Issue
Vol. 8, Issue 3 (31 Dec. 2021), pp.79-97, 19 p.
Publisher
Publication Date
2021-12-31
Country of Publication
Algeria
No. of Pages
19
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study investigates the effect of accounting conservatism as an independent variable on return on asset for a sample of 10 Algerian companies between the periods of (2010-2019).
Descriptive analysis of accounting conservatism level show different results between Algerian companies but there was a negative effect of accounting conservatism on return on asset according to the Pearson correlation.
Also size of the company had an influence on the level of accounting conservatism
Abstract FRE
Notre étude examine l'effet du conservatisme comptable en tant que variable indépendante sur le rendement de l'actif pour un échantillon de 10 entreprises algériennes entre les périodes de (2010-2019).
L'analyse descriptive du niveau de conservatisme comptable diffère entre les entreprises Algériennes.
Par contre on a trouvé un effet négatif du conservatisme comptable sur le rendement de l'actif selon la corrélation de Pearson.
La taille de l'entreprise a également eu une influence sur le niveau du conservatisme comptable
American Psychological Association (APA)
Aksah, Ahlam& Zuwayah, Hallam. 2021. An empirical examination of the effects of accounting conservatism on return on assets : evidence from Algerian companies for the period (2010-2019). Review of Finance and Markets Revue Finance et Marchés،Vol. 8, no. 3, pp.79-97.
https://search.emarefa.net/detail/BIM-1303724
Modern Language Association (MLA)
Aksah, Ahlam& Zuwayah, Hallam. An empirical examination of the effects of accounting conservatism on return on assets : evidence from Algerian companies for the period (2010-2019). Review of Finance and Markets Revue Finance et Marchés Vol. 8, no. 3 (2021), pp.79-97.
https://search.emarefa.net/detail/BIM-1303724
American Medical Association (AMA)
Aksah, Ahlam& Zuwayah, Hallam. An empirical examination of the effects of accounting conservatism on return on assets : evidence from Algerian companies for the period (2010-2019). Review of Finance and Markets Revue Finance et Marchés. 2021. Vol. 8, no. 3, pp.79-97.
https://search.emarefa.net/detail/BIM-1303724
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1303724
