Measuring the Level of Accounting Conservatism Practice in Algerian Firms

Ismail Kezzal , Omar El Farouk Zergoune , Mohamed Zergoune

This study aims to demonstrate the level of accounting conservatism practices (prudence policies) in Algerian firms after years of adopting the accounting financial system SCF which included the concept of Prudence, and determine the extent of variation in this practice between different sectors in the ...