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Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Bilal Kimouche

Bilal Kimouche

University of 20 Août 1955-Skikda, Faculty of Economics, Commerce and Management Sciences, Finance and Accounting DepartmentAlgeria
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Kimouche, Bilal
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Ilyes Charchafa

Ilyes Charchafa

University of Setif 1, Faculty of Economics, Commerce and Management Sciences, Finance and Accounting DepartmentAlgeria
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Charchafa, Ilyes
  
Jan 26, 2024
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Published Online: Jan 26, 2024
Page range: 37 - 55
Received: Nov 01, 2022
Accepted: Feb 01, 2023
DOI: https://doi.org/10.2478/sues-2024-0002
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© 2024 Bilal Kimouche et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Language:
English
Publication timeframe:
4 times per year
Journal Subjects:
Business and Economics, Political Economics, Economic Policy, Business Management, Financial Reporting, Group Accounting, Accounting and Balancing, Marketing, Sales, Customer Relations, Industries, Banks, Financial Service Provider, Insurers
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