文章基本信息

标题：Measuring the Level of Accounting Conservatism Practice in Algerian Firms
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作者：Ismail Kezzal ; Omar El Farouk Zergoune ; Mohamed Zergoune 等
期刊名称：Global Journal of Economics and Business
印刷版ISSN：2519-9285
电子版ISSN：2519-9293
出版年度：2019
卷号：6
期号：3
页码：514-534
DOI：10.31559/GJEB2019.6.3.8
语种：English
出版社：Research, Enlightment, Findings Accelerated Applications Development ( REFAAD)
摘要：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..
其他摘要：تهدف هذه الدراسة إلى تبيان مستوى ممارسات التحفظ املحاسبي )سياسات الحيطة والحذر( في شركات املساهمة الجزائرية وهذا بعد سنوات من تطبيق النظام املحاسبي املالي SCF الذي تضمن مفهوم الحيطةوالحذر،ومعرفةمدى التباين في هذه املمارسة بين مختلف القطاعات في بيئة األعما
关键词：Measurement;Accounting Conservatism;Prudence;Financial Accounting System.
其他关键词：قياس، تحفظ محاسبي، حيطة وحذر، نظام محاسبي مالي.