The relationship between the qualitative characteristics of the accounting information and accounting conservatism
Joint Authors
Source
Journal of Economic Studies and Research in Renewable Energies
Issue
Vol. 9, Issue 2 (31 Oct. 2022), pp.206-226, 21 p.
Publisher
Publication Date
2022-10-31
Country of Publication
Algeria
No. of Pages
21
Main Subjects
Topics
Abstract 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.
American Psychological Association (APA)
Zuwayah, Hallam& Aksah, Ahlam. 2022. The relationship between the qualitative characteristics of the accounting information and accounting conservatism. Journal of Economic Studies and Research in Renewable Energies،Vol. 9, no. 2, pp.206-226.
https://search.emarefa.net/detail/BIM-1416659
Modern Language Association (MLA)
Zuwayah, Hallam& Aksah, Ahlam. The relationship between the qualitative characteristics of the accounting information and accounting conservatism. Journal of Economic Studies and Research in Renewable Energies Vol. 9, no. 2 (Oct. 2022), pp.206-226.
https://search.emarefa.net/detail/BIM-1416659
American Medical Association (AMA)
Zuwayah, Hallam& Aksah, Ahlam. The relationship between the qualitative characteristics of the accounting information and accounting conservatism. Journal of Economic Studies and Research in Renewable Energies. 2022. Vol. 9, no. 2, pp.206-226.
https://search.emarefa.net/detail/BIM-1416659
Data Type
Journal Articles
Language
English
Notes
Includes appendix : p. 224-226
Record ID
BIM-1416659
