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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

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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.

Volume 70 (2025): Issue 2 (August 2025)

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