Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
Bilal Kimouche
University of 20 Août 1955-Skikda, Faculty of Economics, Commerce and Management Sciences, Finance and Accounting DepartmentAlgeria
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et Ilyes Charchafa
University of Setif 1, Faculty of Economics, Commerce and Management Sciences, Finance and Accounting DepartmentAlgeria
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26 janv. 2024
À propos de cet article
Publié en ligne: 26 janv. 2024
Pages: 37 - 55
Reçu: 01 nov. 2022
Accepté: 01 févr. 2023
DOI: https://doi.org/10.2478/sues-2024-0002
Mots clés
© 2024 Bilal Kimouche et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Kimouche, Bilal
University of 20 Août 1955-Skikda, Faculty of Economics, Commerce and Management Sciences, Finance and Accounting DepartmentAlgeria
Charchafa, Ilyes
University of Setif 1, Faculty of Economics, Commerce and Management Sciences, Finance and Accounting DepartmentAlgeria