Revue Finance & marchés
Volume 8, Numéro 3, Pages 79-97
2021-09-15

An Empirical Examination Of The Effects Of Accounting Conservatism On Return On Assets: Evidence From Algerian Companies For The Period (2010-2019)



Authors : Aksa Ahlem . Hallam Zouaouia .

Abstract

Abstract : This study investigates the effect of accounting conservatism as an independent variable on return on asset for a sample of 10 Algerian companies between the periods of (2010-2019). Descriptive analysis of accounting conservatism level show different results between Algerian companies but there was a negative effect of accounting conservatism on return on asset according to the Pearson correlation. Also size of the company had an influence on the level of accounting conservatism Résumé : Notre étude examine l'effet du conservatisme comptable en tant que variable indépendante sur le rendement de l'actif pour un échantillon de 10 entreprises algériennes entre les périodes de (2010-2019). L'analyse descriptive du niveau de conservatisme comptable diffère entre les entreprises Algériennes. Par contre on a trouvé un effet négatif du conservatisme comptable sur le rendement de l'actif selon la corrélation de Pearson. La taille de l'entreprise a également eu une influence sur le niveau du conservatisme comptable

Keywords

Accounting Conservatism ; Return On Asset ; Financial accounting system ; Pearson Correlation ; Algerian companies

Les articles similaires

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

Accounting Conservatism: Evidence From The Algerian Companies

Kimouche Bilal . 
pages 24-38.

Measuring And Analysing The Relationship Of Financial Leverage And Working Capital To Economic Value Added Of A Sample Algerian Economic Enterprises For The Period 2010-2019 Using Dynamic Analysis For The Period 2010-2019.

Sebaa Bilal .  Amor Abda Samia . 
pages 125-138.

أثر عائد السوق المالي على النمو الاقتصادي لقطر في ظل التكامل المالي لدول مجلس التعاون الخليجي: دراسة تجريبية للفترة 1998/2019 The Impact Of Financial Market Return On Qatar’s Economic Growth In Light Of Financial Integration Of The In The Gcc Countries: An Empirical Study For The Period 1998/2019

شعنبي مريم .  بن علال بلقاسم . 
ص 156-175.

Formats de citation