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Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria Cover

Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Studia Universitatis „Vasile Goldis” Arad – Economics Series
Volume 34 (2024): Issue 1 (March 2024)
By: Bilal Kimouche and  Ilyes Charchafa  
Open Access
|Jan 2024

Authors

Bilal Kimouche

b.kimouche@univ-skikda.dz

University of 20 Août 1955-Skikda, Faculty of Economics, Commerce and Management Sciences, Finance and Accounting Department, Algeria

Ilyes Charchafa

Lcharchafa@univ-setif.dz

University of Setif 1, Faculty of Economics, Commerce and Management Sciences, Finance and Accounting Department, Algeria
DOI: https://doi.org/10.2478/sues-2024-0002 | Journal eISSN: 2285-3065 | Journal ISSN: 1584-2339
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Language: English
Page range: 37 - 55
Submitted on: Nov 1, 2022
|
Accepted on: Feb 1, 2023
|
Published on: Jan 26, 2024
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
Accounting conservatism,
Income smoothing,
Accounting accruals,
Cash flow from operations,
Allowances
Related subjects:
Business and economics,
Political economics,
Economic policy,
Business management,
Financial reporting, group accounting, accounting and balancing,
Marketing, sales, customer relations,
Industries,
Banks, financial service provider, insurers

© 2024 Bilal Kimouche, Ilyes Charchafa, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution 4.0 License.

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