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

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

This paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations in cash flows relative to earnings. However, c...

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Bibliographic Details
Main Authors: Kimouche Bilal, Charchafa Ilyes
Format: Article
Language:English
Published: Sciendo 2024-03-01
Series:Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
Subjects:
accounting conservatism
income smoothing
accounting accruals
cash flow from operations
allowances
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Online Access:https://doi.org/10.2478/sues-2024-0002

Internet

https://doi.org/10.2478/sues-2024-0002

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