أثر التحفظ المحاسبي على الأداء المالي : دراسة قياسية على عينة من شركات المساهمة بالجزائر خلال الفترة 2012-2019

Abstract EN

The study aimed to test the effect of accounting conservatism on the financial performance of a sample consisting of 42 joint-stock companies in Algeria that are not financial and are not active in the financial market, during the period (2012-2019).

the model is financial performance measured by return on equity as a dependent variable and accounting conservatism measured by non-operational receivables scale as an independent variable, in addition to other variables, such as financial leverage and volume considered as independent control variables.

the results of the study showed the practice of accounting conservatism in the financial statements of Algerian joint stock companies, as well as there is no effect of accounting conservatism on the financial performance of the shareholding companies in Algeria, and the presence of an inverse relationship between the financial leverage and the financial performance in the shareholding companies in Algeria.