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: | Kimouche Bilal, Boussenna Hemza |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2024-12-01
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| Series: | Folia Oeconomica Stetinensia |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/foli-2024-0020 |
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