Zobrazeno 1 - 10
of 37
pro vyhledávání: '"Kimouche, Bilal"'
Autor:
Kimouche Bilal, Boussenna Hemza
Publikováno v:
Folia Oeconomica Stetinensia, Vol 24, Iss 2, Pp 141-161 (2024)
Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative.
Externí odkaz:
https://doaj.org/article/34d07d7fbcf04ee3b5b735f9b24141f7
Autor:
Kimouche Bilal, Charchafa Ilyes
Publikováno v:
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 34, Iss 1, Pp 37-55 (2024)
This paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variati
Externí odkaz:
https://doaj.org/article/497b367942b444fd8e26e35ac7a7db77
Autor:
CHARCHAFA, Ilyes1 Lcharchafa@univ-setif.dz, KIMOUCHE, Bilal2 b.kimouche@univ-skikda.dz
Publikováno v:
Buletin Stiintific. 2024, Vol. 29 Issue 2, p214-224. 11p.
Autor:
Kimouche, Bilal
Publikováno v:
Folia Oeconomica Stetinensia. 22(1):111-129
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1051107
Autor:
Kimouche Bilal
Publikováno v:
Scientific Bulletin, Vol 27, Iss 1, Pp 48-58 (2022)
This paper attempts to analyze the impact of some Algerian companies’ characteristics (size, activity sector, property, listing, and nature of financial statements) on the level of earnings management. The research employed 117 observations for 26
Externí odkaz:
https://doaj.org/article/7c1851683e3842efa539213c623fe804
Autor:
Kimouche Bilal
Publikováno v:
Naše Gospodarstvo, Vol 67, Iss 4, Pp 96-107 (2021)
This paper aims to explore the effect of the Algiers Stock Exchange listing on real earnings management. The study included 14 non-financial non-listed companies during the period 2015-2019 and six non-financial listed companies during the period 201
Externí odkaz:
https://doaj.org/article/ccd2de6546464dc09b5ed90b969476a8
Autor:
CHARCHAFA, Ilyes, KIMOUCHE, Bilal
Publikováno v:
Modern Management Review; Jul-Sep2024, Vol. 29 Issue 3, p39-57, 19p
Autor:
Kimouche Bilal
Publikováno v:
Economics and Business, Vol 35, Iss 1, Pp 190-200 (2021)
The persistence and predictive ability are extensively requested as desirable attributes of earnings quality in the literature. The paper aims at investigating the persistence and predictive ability of earnings in French and UK companies. The study i
Externí odkaz:
https://doaj.org/article/a1554fff680646b4a6de920b72ff65d2
Autor:
KIMOUCHE, Bilal1 b.kimouche@univ-skikda.dz, CHARCHAFA, Ilyes2 lcharchafa@univ-setif.dz
Publikováno v:
Revista Academiei Fortelor Terestre. 2022, Vol. 27 Issue 1, p67-77. 11p.
Autor:
Kimouche, Bilal1 b.kimouche@univ-skikda.dz
Publikováno v:
ZIREB Zagreb International Review of Economics & Business. May2022, Vol. 25 Issue 1, p134-148. 15p.