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Croatian Review of Economic, Business and Social Statistics
Volume 8 (2022): Issue 1 (June 2022)
Open Access
Accrual-based and cash-based earnings management in Algeria: substitution or complementary
Kimouche Bilal
Kimouche Bilal
| Jul 09, 2022
Croatian Review of Economic, Business and Social Statistics
Volume 8 (2022): Issue 1 (June 2022)
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Published Online:
Jul 09, 2022
Page range:
1 - 17
Received:
Oct 22, 2021
Accepted:
Dec 03, 2021
DOI:
https://doi.org/10.2478/crebss-2022-0001
Keywords
Algerian companies
,
accounting accruals
,
accrual-based earnings management
,
cash flows from operations
,
cash-based earnings management
,
return on equity
© 2022 Kimouche Bilal, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Kimouche Bilal
Université 20 Août 1955-Skikda,
Algeria