social and human sciences review مجلة العلوم الاجتماعية والانسانية


Social and Human Sciences Review (SHSR) is a scientific bi-annual non-profit (NPJ) international open access journal; first published in 1994. It aims at: promoting research in the scientific fields related to sociology and humanities, providing the opportunity for thinking creativity and knowledge production, contributing to the promotion of scientific research by enabling researchers to publish their works, stimulating and strengthening research in social and human sciences, encouraging the use of qualitative and quantitative analytical methods in the fields of social and human sciences and enriching the library with various topics of scientific research and therefore providing valuable references. As for the scope of the review, it is a multidisciplinary journal specialized in all human and social fields of study such as ; social sciences, sociology, political sciences, economics, psychology, arts and literature, history, philosophy, information and communication sciences, Islamic sciences, physical education and other subfields of these domains. Social and Human Sciences review publishes articles in Arabic, French, and English. The published articles by SHSR are characterized by their absolute academic and scientific standards. Moreover, the review requires originality of the submitted articles in order to be published after being reviewed by editors and experts specialized in their fields.


الإعلان عن بداية استقبال البحوث

الإعلان عن بداية استقبال البحوث

ليكن في علم الباحثين الراغبين في نشر بحوثهم في مجلة العلوم الاجتماعية والإنسانية التي تصدرها جامعة باتنة1، ان فترة استقبال المقالات للأعداد اللاحقة ستكون من (5 مارس الى غاية 10 مارس)، وعليه نرجو من الباحثين بضرورة التقيد بقالب المجلة وباحترام شروط النشر المدونة في دليل المؤلف لتجنب الرفض الشكلي للمقال.

كما ننوه كذلك الى ضرورة استعمال البريد المهني للباحث وكتابة مخبر الانتماء في البحوث المرسلة (خصوصا طلبة الدكتوراه) وضرورة التقيد بفترة الإرسال المحددة في إعلان المجلة

ملاحظة: لا ينشر المقال الا بعد ارسال المؤلف تعهدا بالأمانة العلمية وبإجرائه للتدقيق اللغوي وترسل للمؤلف شهادة النشر فقط بعد استكماله لإجراءات النشر.








The reality of accounting for risks and losses under the conservatism principle

بن ربيع حنيفة, 

Résumé: This study aims to shed light on the practice of the conservatism principle to account for the risks and losses that companies face in a volatile environment, the study found that despite the adoption of IAS/IFRS, which has considered this principle as one of the components of its conceptual framework to achieve the transparency of financial statements, and not overstate the disclosed profits and cash flows, the application of the accounting conservatism, especially the conditional one, concerning the provisions, is subject to several difficulties, and subject to the discretion and judgment of management in its recognition and measurement, therefore managers from more conservative cultural environments tend to make more conservative accounting choices, which eventually led to a difference in the levels of conservatism, both across countries and between the firms of the same country, hence, difference in types of provisions disclosed.

Mots clés: accounting conservatism ; prudence principle ; provisions ; IAS37