Accounting Conservatism In Non-State Companies And Consolidated Financial Statements
Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative.
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Sciendo
2024-12-01
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| Series: | Folia Oeconomica Stetinensia |
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| Online Access: | https://doi.org/10.2478/foli-2024-0020 |
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| _version_ | 1846120496167387136 |
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| author | Kimouche Bilal Boussenna Hemza |
| author_facet | Kimouche Bilal Boussenna Hemza |
| author_sort | Kimouche Bilal |
| collection | DOAJ |
| description | Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative. |
| format | Article |
| id | doaj-art-34d07d7fbcf04ee3b5b735f9b24141f7 |
| institution | Kabale University |
| issn | 1898-0198 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Folia Oeconomica Stetinensia |
| spelling | doaj-art-34d07d7fbcf04ee3b5b735f9b24141f72024-12-16T08:58:36ZengSciendoFolia Oeconomica Stetinensia1898-01982024-12-0124214116110.2478/foli-2024-0020Accounting Conservatism In Non-State Companies And Consolidated Financial StatementsKimouche Bilal0Boussenna Hemza1Professor, Start-ups Financing Lab in light of the Knowledge Economy (SFKE)University of Skikda, AlgeriaLecturer A, Innovation and Financial Engineering Laboratory (INIF)Oum El Bouaghi University, AlgeriaAccounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative.https://doi.org/10.2478/foli-2024-0020accounting conservatismasymmetric timeliness of earningsstate ownershipaccounting consolidationg34m41 |
| spellingShingle | Kimouche Bilal Boussenna Hemza Accounting Conservatism In Non-State Companies And Consolidated Financial Statements Folia Oeconomica Stetinensia accounting conservatism asymmetric timeliness of earnings state ownership accounting consolidation g34 m41 |
| title | Accounting Conservatism In Non-State Companies And Consolidated Financial Statements |
| title_full | Accounting Conservatism In Non-State Companies And Consolidated Financial Statements |
| title_fullStr | Accounting Conservatism In Non-State Companies And Consolidated Financial Statements |
| title_full_unstemmed | Accounting Conservatism In Non-State Companies And Consolidated Financial Statements |
| title_short | Accounting Conservatism In Non-State Companies And Consolidated Financial Statements |
| title_sort | accounting conservatism in non state companies and consolidated financial statements |
| topic | accounting conservatism asymmetric timeliness of earnings state ownership accounting consolidation g34 m41 |
| url | https://doi.org/10.2478/foli-2024-0020 |
| work_keys_str_mv | AT kimouchebilal accountingconservatisminnonstatecompaniesandconsolidatedfinancialstatements AT boussennahemza accountingconservatisminnonstatecompaniesandconsolidatedfinancialstatements |