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Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom Cover

Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom

Journal of Social and Economic Statistics
Volume 10 (2021): Issue 1-2 (December 2021)
By: Bilal Kimouche  
Open Access
|May 2022

Authors

Bilal Kimouche

b.kimouche@univ-skikda.dz

Département des Sciences Financières et Comptabilité, Skikda, Algeria
DOI: https://doi.org/10.2478/jses-2021-0005 | Journal eISSN: 2285-388X
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Language: English
Page range: 56 - 75
Published on: May 22, 2022
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
Accounting conservatism,
Accounting accruals,
Cash flows from operations,
Common law countries,
Code law countries
Related subjects:
Business and economics,
Business management,
Business management, other,
Mathematics and statistics for economists,
Statistics,
Econometrics

© 2022 Bilal Kimouche, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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