Revue d'économie et de statistique appliquée
Volume 17, Numéro 3, Pages 24-38

Accounting Conservatism: Evidence From The Algerian Companies

Authors : Kimouche Bilal .


The aim of this paper is to explore the conservatism in the Algeria companies and measure its level; the hypothesis assumed the existence of conservatism in the financial statements of Algerian companies. The study used an unbalanced panel data of 152 firm-year observations that concern 21 Algerian companies during the period 2007-2019, using Ball and Shivakumar’s (2005) model to measure the conservatism. The results are consistent with the expectations indicating the existence of conservative accounting practices in the Algerian companies. Comparing with the findings in different environment, the level of conservatism in Algeria is medium. The results confirm the assumptions that accounting practices in code-law countries are tend to be more conservative.


Accounting quality ; Accounting conservatism ; Ball and Shivakumar’s (2005) model ; Operating cash flows ; Accounting accruals