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Accounting Conservatism and Corporate Performance during the COVID-19 Pandemic Cover

Accounting Conservatism and Corporate Performance during the COVID-19 Pandemic

Studia Universitatis Babes-Bolyai Oeconomica
Volume 70 (2025): Issue 2 (August 2025)
By: Khadidja Benaziza and  Bilal Kimouche  
Open Access
|Mar 2026

Authors

Khadidja Benaziza

kh.benaziza@univ-skikda.dz

University of 20 August 1955-Skikda, Algeria

Bilal Kimouche

University of 20 August 1955-Skikda, Algeria
DOI: https://doi.org/10.2478/subboec-2025-0010 | Journal eISSN: 2065-9644
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Language: English
Page range: 65 - 78
Published on: Mar 17, 2026
Published by: Babeș-Bolyai University
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
Keywords:
Accounting conservatism,
Corporate performance,
COVID-19 pandemic,
Non-operating accruals,
Return on equity,
Algerian companies
Related subjects:
Business and economics,
Political economics,
Public finance and fiscal theory,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Marketing, sales, customer relations,
Business management, other

© 2026 Khadidja Benaziza, Bilal Kimouche, published by Babeș-Bolyai University
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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