Approaching Accounting Conservatism Practices in Improving the Quality of Financial Statements: Evidence from the Algerian Environment
DOI:
https://doi.org/10.52152/w499qg70Keywords:
Accounting conservatism, Financial statements, Quality of accounting informationAbstract
This study aimed to demonstrate the extent of the contribution of accounting conservatism practices to the quality of the financial statements in light of the application of the SCF financial accounting system, which included the concept of prudence and caution. The study was carried out using the descriptive analytical method by applying it to a sample of 85, including accountants and managers of economic in stitutions in the southeastern states (El Oued, Ouargla, Biskra) in the year 2020. The SPSS statistical program was used to measure and test the study's hypotheses. Accordingly, the study found that there is a tangible and statistically significant impact of accounting conservatism on the quality of the financial statements through its strong impact on each of the following: disclosure and transparency of accounting information, quality of accounting profits, quality of accounting information, effectiveness of corporate governance, and cost of owned funds. Keywords: Accounting conservatism, Financial statements, Quality of accountinginformation.
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United Kingdom Department of Trade and Industry (1997) Regional Competitiveness Indicators, East and West Midlands Benchmark. London: Government Statistical Servic
Amin, A. (1999) “An institutionalist perspective on regional economic development”, International Journal of Urban and Regional Research, 23(2), pp. 365-378.
Andersson, M. & Karlsson, C. (2007) “Knowledge in regional economic growth: the role of knowledge accessibility”, Industry and Innovation, 14, pp. 129-149.
Armstrong, H. & Taylor, J. (2006) Regional Economics and Policy. United Kingdom: Blackwell Publishing.
Atkinson, R.D. & Ezell S.J. (2014) “Ekonomika inovacija – utrka za globalnu prednost”, prevod, MATE d.o.o., Zagreb
Audretsch, D. & Keilbach, M. (2004) “Entrepreneurship and regional growth: an evolutionary interpretation”, Journal of Evolutionary Economics, 14(5), pp. 605-616.
Barclays Bank PLC, Welsh Development Agency and English Regional Development Agency (2002) Competing with the World, http://www.newsroom.barclays.com/imagelibrary/detail.asp?MediaDetailsID=4989
Benneworth, P. (2004) “In what sense regional development”? Entrepreneurship, underdevelopment and strong tradition in the periphery”, Entrepreneurship and Regional Development, 16(6), pp. 439-458.
Boschma, R.A. (2004) “The Competitiveness of Regions from an Evolutionary Perspective”, Regional Studies, 38, 9, pp. 1001-1014.
Bristow, G. (2005) ‘Everyone’s a ‘winner’: problematizing the discourse of regional competitiveness.’ Journal of Economic Geography, 5: 285-304.
Bristow, G. (2010) Critical Reflections on Regional Competitiveness. Routledge, London.
Bronisz, U., Heijman W. & Miszczuk, A. (2008) “Regional Competitiveness in Poland: Creating an index”, Jahrbuch für Regional wissenschaft , 28, 2 , pp 133-143, http://www.springerlink.com/content/r22h8073t7243782/fulltext.pdf
Camagni, R. (2002) “On the concept of territorial competitiveness: sound or misleading?” Urban Studies, 39, pp. 2395-2411.
Commission of the European communities (1999) Regional Policy and Cohesion Sixth Periodic Report on the Social and Economic Situation and Development of the Regions of the European Union, Brussels, SEC (1999) 66 final
Dijkstra, L., Annoni, P. & Kozovska, K. (2011) “A new regional competitiveness index: Theory, Methods and Findings”. European Union Regional Policy Working Papers, n. 02/2011.
European Commission (2001) Second Report on Economic and Social Cohesion, http://ec.europa.eu/regional_policy/sources/docoffi c/official/reports/contentpdfen.htm
European Commission (2002) European Competitiveness Report 2002, European Communities, Luxembourg: Office for Official Publications of the European Communities
European Commission (2004) A New Partnership for Cohesion: Convergence, Competitiveness, Cooperation, Third Cohesion Report on Economic and Social Cohesion, Brussels, Commission
European Commission (2005) «Cohesion Policy in Support of Growth and Jobs: Community Strategy Guidelines, 2007-2013», http://ec.europa.eu/regional_policy/sources/docoffic/2007/osc/050706osc_en.pdf
Filó, C. (2007) ‘Territorial Competitiveness and the Human Factors.’ Presented at the International Conference of Territorial Intelligence, Huelva 2007 (CAENTI) http://www.territorial–intelligence.eu
Florida, R. (2002) “The economic geography of talent”, Annals of the Association of American Geographers, (92), 4: 743-755.
Gardiner, B. (2003) Regional Competitiveness Indicators for Europe − Adit, Database Construction and Analysis, http://www.camecon.com/economic_intelligence_services/eu_regional/downloadable_ files/Regional%20
Gardiner, B. Martin, R. & Tyler, P. (2004) “Competitiveness, Productivity and Economic Growth across the European Regions”. Regional Studies, 38: 1045-1067.
Huggins, R. & Davies, W. (2006) European Competitiveness Index 2006-2007, http://www.cforic.org/pages/european-competitiveness.php
Huggins, R. (2003) Creating a UK Competitiveness Index: Regional and Local Benchmarking. Regional Studies, 37, pp. 89–96.
Kitson, M., Martin, R. & Tyler, P. (2004) “Regional Competitiveness: An Elusive yet Key Concept?”, Regional Studies, (38), 9: 991-999
Krugman, P. (1994)” Competitiveness – a dangerous obsession”, Foreign Affairs, 73, pp. 28-44
Krugman, P. (1996) “Making sense of the competitiveness debate”, Oxford Review of Economic Policy 12(3), pp. 17-25.
Krugman, P. (2003) Growth on the Periphery: Second Wind for Industrial Regions? Glasgow, UK: Fraser Allander Institute.
Lengyel, I. & Lukovics, M. (2006) An Attempt for the Measurement of Regional Competitiveness in Hungary, http://www.ersa.org/ersaconfs/ersa06/papers/350.pdf
Malecki, E.J. (2002) “Hard and Soft Networks for Urban Competitiveness”, Urban Studies, (39), 5-6: 929-945.
Malecki, E.J. (2007) “Cities and regions competing in the global economy: knowledge and local development policies”, Environment and Planning C Government and Policy, 25(3), pp. 638-654.
Martin, R. & Sunley, P. (2006) “Path dependence and regional economic evolution”, Journal of Economic Geography, 6(4), pp. 395-437
Meyer-Stamer, J. (2008) Systematic Competitiveness and Local Economic Development. In Bodhanya S. (ed.) Large Scale Systemic Change: Theories, Modelling and Practices.
Ministry of Economy (2015) Report on Regional Development of Serbia 2014, Department for Regional Development and Strategic Analyses of the Economy.
OECD (1992) Programme on Technology and the Economy. Paris: OECD publishing.
OECD (2005) OECD Regions at a Glance. Paris: OECD publishing.
OECD (2007) OECD Regions at a Glance. Paris: OECD publishing.
Porter, M. (1986) Competition in Global Industries, Harvard Business School.
Porter, M. (1990) The Competitive Advantage of Nations, Macmillan, London.
Porter, M. (2003) “The Economic Performance of Regions”, Regional Studies, 37, pp. 549-578.
President’s Commissionon Competitiveness (1984), The Report of the President’s Commission on Competitiveness, written for the Reagan administration.
Schwab, K., & Sala-I-Martin, X. (2012). The Global Competitiveness Report 2012-2013. World Economic Forum, http://www3.weforum.org/docs/WEF_GlobalCompetitivenessReport_2012-13.pdf
Statistical Office of the Republic of Serbia, Employment and wages database, http://webrzs.stat.gov.rs/WebSite/public/ReportView.aspx
Storper, M. (1997) The Regional World, NewYork, Guilford Press.
United Kingdom Department of Trade and Industry (1997) Regional Competitiveness Indicators, East and West Midlands Benchmark. London: Government Statistical Servic
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2025-06-29
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Approaching Accounting Conservatism Practices in Improving the Quality of Financial Statements: Evidence from the Algerian Environment. (2025). Lex Localis - Journal of Local Self-Government, 23(8). https://doi.org/10.52152/w499qg70
