Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom
B Kimouche - Journal of social and economic statistics, 2021 - sciendo.com
Accounting conservatism is necessary for more reliability and verifiability in financial reports.
Studies have reported mixed results concerning the comparative level of conservatism …
Studies have reported mixed results concerning the comparative level of conservatism …
[PDF][PDF] Earnings Management and Company Characteristics: Empirical Evidence from Algerian Companies
B Kimouche - Scientific Bulletin, 2017 - sciendo.com
This paper attempts to analyze the impact of some Algerian companies' characteristics (size,
activity sector, property, listing, and nature of financial statements) on the level of earnings …
activity sector, property, listing, and nature of financial statements) on the level of earnings …