[
Ahmed, A. S., Billings, B. K., Morton, R. M. and Stanford-Harris, M. (2002). The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs. The Accounting Review, 77(4), pp. 867-890. http://doi.org/10.2308/accr.2002.77.4.86710.2308/accr.2002.77.4.867
]Search in Google Scholar
[
André, P. and Filip, A. (2016). Accounting Conservatism in Europe and the Impact of Mandatory IFRS Adoption: Do Country, Institutional and Legal Differences Survive? ESSEC-KPMG Financial Reporting Centre, France.
]Search in Google Scholar
[
An, Y. (2017). Measuring Earnings Quality over Time. International Journal of Economics and Financial Issues, 7(3), pp. 82-87.
]Search in Google Scholar
[
Ball, R., Kothari, S. P. and Nikolaev, V. V. (2013). Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism, Journal of Accounting Research, 51(5), pp. 1071-1097. https://doi.org/10.1111/1475-679X.1202610.1111/1475-679X.12026
]Search in Google Scholar
[
Ball, R., Kothari, S. P. and Robin, A. (2000). The Effect of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics, 29(1), pp. 1-51. https://doi.org/10.1016/S0165-4101(00)00012-410.1016/S0165-4101(00)00012-4
]Search in Google Scholar
[
Ball, R., Robin, A. and Sadka, G. (2008). Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism. Review of Accounting Studies, 13(2-3), pp. 168-205. http://doi.org/10.1007/s11142-007-9064-x10.1007/s11142-007-9064-x
]Search in Google Scholar
[
Ball, R. and Shivakumar, L. (2005). Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness. Journal of Accounting and Economics, 39(1), pp. 83-128. https://doi.org/10.1016/j.jacceco.2004.04.00110.1016/j.jacceco.2004.04.001
]Search in Google Scholar
[
Barhamzaid, Z. A. A. (2019). Unconditional conservatism under the Chinese version of IFRS. China Journal of Accounting Research, 12(4), pp. 395-409. https://doi.org/10.1016/j.cjar.2019.11.00210.1016/j.cjar.2019.11.002
]Search in Google Scholar
[
Basu, S. (1997). The Conservatism Principle and the Asymmetric Timeliness of Earnings. Journal of Accounting and Economics, 24(1), pp. 3-37. https://doi.org/10.1016/S0165-4101(97)00014-110.1016/S0165-4101(97)00014-1
]Search in Google Scholar
[
Bliss, J. H. (1924). Management through Accounts, The Ronald Press Company, New York.
]Search in Google Scholar
[
Bornemann, T. (2018). Tax Avoidance and Accounting Conservatism, Discussion Papers No. 232). Arbeitskreis Quantitative Steuerlehre, Berlin. http://hdl.handle.net/10419/190981
]Search in Google Scholar
[
Brouwer, R. (2009). Accounting conservatism in Europe, Erasmus University Rotterdam [Online]. Available at: http://hdl.handle.net/1765/15570 (Accessed: 27 November 2021)
]Search in Google Scholar
[
Bryan, T. G., McKnight, M. A. and Houmes, R. (2021). Accounting Conservatism or Earnings Management: A Study of the Allowance for Doubtful Accounts. Corporate Ownership & Control, 18(3), pp. 175-190. https://doi.org/10.22495/cocv18i3art1410.22495/cocv18i3art14
]Search in Google Scholar
[
Bushman, R. M. and Piotroski, J. D. (2006). Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions. Journal of Accounting and Economics, 42(1-2), pp. 107-148. https://doi.org/10.1016/j.jacceco.2005.10.00510.1016/j.jacceco.2005.10.005
]Search in Google Scholar
[
Clarkson, P., Hanna, J. D., Richardson, G. D. and Thompson, R. (2011). The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings. Journal of Contemporary Accounting and Economics, 7(1), pp. 1-17. https://doi.org/10.1016/j.jcae.2011.03.00110.1016/j.jcae.2011.03.001
]Search in Google Scholar
[
Cerqueira, A. and Pereira, C. (2020). The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe. Review of Economic Perspectives, 20(2), pp. 137-169. https://doi.org/10.2478/revecp-2020-000710.2478/revecp-2020-0007
]Search in Google Scholar
[
Dechow, P., Ge, W. and Schrand, C. (2010). Understanding Earnings Quality: A Review of the Proxies, their Determinants and their Consequences. Journal of Accounting and Economics, 50(2-3), pp. 344-401. https://doi.org/10.1016/j.jacceco.2010.09.00110.1016/j.jacceco.2010.09.001
]Search in Google Scholar
[
El-habashy, H. A. (2019). The Effect of Corporate Governance Attributes on Accounting Conservatism in Egypt. Academy of Accounting and Financial Studies Journal, 23(3), pp. 1-18.
]Search in Google Scholar
[
Fatchan, F. H. and Widagdo, A. K. (2021). Perplexity in Accounting Conservatism: A Critical Review. Riset Akuntansi dan Keuangan Indonesia, 6(1), pp. 38-49. https://journals.ums.ac.id/index.php/reaksi/article/view/13824
]Search in Google Scholar
[
Ferreira, L. F., García Lara, J. M. and Gonçalves, T. (2007). Accounting Conservatism in Portugal: Similarities and Differences Facing Germany and the United Kingdom. Revista de Administração Contemporânea, 11, pp. 163-188. https://doi.org/10.1590/S1415-6555200700060000910.1590/S1415-65552007000600009
]Search in Google Scholar
[
Francis, J., Olsson, P. and Schipper, K. (2006). Earnings quality, Foundations and Trends in Accounting, Now Publishers Inc, USA.10.1561/1400000004
]Search in Google Scholar
[
García Lara, J. M., García Osma, B. and Mora, A. (2005). The Effect of Earnings Management on the Asymmetric Timeliness of Earnings. Journal of Business Finance & Accounting, 32(3-4), pp. 691-726. https://doi.org/10.1111/j.0306-686X.2005.00610.x10.1111/j.0306-686X.2005.00610.x
]Search in Google Scholar
[
García Lara, J. M. and Mora, A. (2004). Balance Sheet versus Earnings Conservatism in Europe, European Accounting Review, 13(2), pp. 261-292. https://doi.org/10.1080/096381804200020334710.1080/0963818042000203347
]Search in Google Scholar
[
García Lara, J. M. (2003). Accounting Conservatism in Europe. Revista Española de Financiación y Contabilidad, 32(115), pp. 379-382. http://www.jstor.org/stable/42870885
]Search in Google Scholar
[
Givoly, D. and Hayn, C. (2000). The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become more Conservative? Journal of Accounting and Economics, 29(3), pp. 287-320. https://doi.org/10.1016/S0165-4101(00)00024-010.1016/S0165-4101(00)00024-0
]Search in Google Scholar
[
Hassan, N. (2021). Accounting Conservatism: Does Business Strategy and Investment Level Matter? Accounting, 7(4), pp. 709-718. http://doi.org/10.5267/j.ac.2021.2.01410.5267/j.ac.2021.2.014
]Search in Google Scholar
[
Hellman, N. (2008). Accounting Conservatism under IFRS. Accounting in Europe, 5(2), pp. 71-100. https://doi.org/10.1080/1744948080251049210.1080/17449480802510492
]Search in Google Scholar
[
Hsieh, C. C., Ma, Z. and Novoselov, K. E. (2019). Accounting Conservatism, Business Strategy, and Ambiguity. Accounting, Organizations and Society, 74, pp. 41-55. https://doi.org/10.1016/j.aos.2018.08.00110.1016/j.aos.2018.08.001
]Search in Google Scholar
[
Hu, J., Li, A. Y. and Zhang, F. F. (2014). Does accounting conservatism improve the corporate information environment? Journal of International Accounting, Auditing and Taxation, 23(1), pp. 32-43. https://doi.org/10.1016/j.intaccaudtax.2014.02.00310.1016/j.intaccaudtax.2014.02.003
]Search in Google Scholar
[
IASB (2018). Basis for Conclusions on the Conceptual Framework for Financial Reporting, IFRS Foundation, London.
]Search in Google Scholar
[
Jain, A., Jain, C. and Robin, A. (2020). Does accounting conservatism deter short sellers? Review of Quantitative Finance and Accounting, 54, pp. 1075-1100. https://doi.org/10.1007/s11156-019-00819-210.1007/s11156-019-00819-2
]Search in Google Scholar
[
Kimouche, B. (2021a). Persistence and Predictive Ability of Earnings: Evidence from France and the UK. Economics and Business, 35(1), pp. 190-200. https://doi.org/10.2478/eb-2021-001310.2478/eb-2021-0013
]Search in Google Scholar
[
Kimouche, B. (2021b). Accounting Reforms and Accounting Quality: Evidence from Algeria. Review of Economic and Business Studies, 14(1), pp. 33-53.10.47743/rebs-2021-1-0002
]Search in Google Scholar
[
Kimouche, B. (2020). Accounting Conservatism: Evidence from the Algerian Companies. Revue d’Economie et de Statistique Appliquée, 17(3), pp. 24-38. https://www.asjp.cerist.dz/en/article/140483
]Search in Google Scholar
[
LaFond, R. and Watts, R. L. (2008). The Information Role of Conservatism. The Accounting Review, 83(2), pp. 447-478. https://doi.org/10.2308/accr.2008.83.2.44710.2308/accr.2008.83.2.447
]Search in Google Scholar
[
Leuz, C., Nanda, D. and Wysocki., P. (2003). Earnings Management and Investor Protection: An International Comparison. Journal of Financial Economics, 69(3), pp. 505-527. https://doi.org/10.1016/S0304-405X(03)00121-110.1016/S0304-405X(03)00121-1
]Search in Google Scholar
[
Li, S., Wu, H., Zhang, J. and Chand, P. (2018). Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies. Journal of International Accounting, Auditing and Taxation, 30, pp. 32-44. https://doi.org/10.1016/j.intaccaudtax.2017.12.00410.1016/j.intaccaudtax.2017.12.004
]Search in Google Scholar
[
Mora, A. and Walker, M. (2015). The Implications of Research on Accounting Conservatism for Accounting Standard Setting. Accounting and Business Research, 45(5), pp. 620-650, https://doi.org/10.1080/00014788.2015.104877010.1080/00014788.2015.1048770
]Search in Google Scholar
[
Mousa, G. A. (2014). The Association between Accounting Conservatism and Cash Dividends: Evidence from Emerging Markets. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(4), pp. 210-220. https://doi.org/10.6007/IJARAFMS/v4-i4/134610.6007/IJARAFMS/v4-i4/1346
]Search in Google Scholar
[
Neag, R. and Maşca, E. (2015). Identifying Accounting Conservatism - A Literature Review. Procedia Economics and Finance, 32, pp. 1114-1121. https://doi.org/10.1016/S2212-5671(15)01576-210.1016/S2212-5671(15)01576-2
]Search in Google Scholar
[
Nobes, C. and Parker, R. B. (2020). Comparative International Accounting, 14th ed. Pearson, UK.
]Search in Google Scholar
[
Ruch, G. W. and Taylor, G. (2015). Accounting Conservatism: A Review of the Literature. Journal of Accounting Literature, 34, pp. 17-38. https://doi.org/10.1016/j.acclit.2015.02.00110.1016/j.acclit.2015.02.001
]Search in Google Scholar
[
Salter, S. B., Kang, T., Gotti, G. and Doupnik, T. S. (2013). The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism. Management International Review, 53, pp. 607-632. https://doi.org/10.1007/s11575-012-0152-110.1007/s11575-012-0152-1
]Search in Google Scholar
[
Watts, R. L. (2003). Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17(3), pp. 207-221. https://doi.org/10.2308/acch.2003.17.3.20710.2308/acch.2003.17.3.207
]Search in Google Scholar
[
Wolk, H. I., Dodd, J. L. and Rozycki, J. J. (2013). Theory Accounting, Conceptual Issues in a Political and Economic Environment, 8th ed. Sega Publications, USA.
]Search in Google Scholar
[
Wronski, P. G. and Klann, R. C. (2020). Accounting Conservatism and National Culture. Brazilian Business Review, 17(3): pp. 344-361. https://doi.org/10.15728/bbr.2020.17.3.610.15728/bbr.2020.17.3.6
]Search in Google Scholar
[
Xia, D. and Zhu, S. (2009). Corporate Governance and Accounting Conservatism in China. China Journal of Accounting Research, 2(2), pp. 81-108. https://doi.org/10.1016/S1755-3091(13)60015-510.1016/S1755-3091(13)60015-5
]Search in Google Scholar