The role of corporate governance in determining the accounting conservatism level of Algerian company's financial statements : a field study

Bouderbala Mahmoud Said , Harrouchi Djelloul

Abstract

This study examines the role of corporate governance in determining the level of accounting conservatism in the financial statements of Algerian companies, and the aim of this study is to examine the role of applying corporate governance in the Algerian environment at the level of accounting conservatism adopted by the management in the preparation of financial statements, In this study,descriptive approach are used to the theoretical and analytical aspect suppalled was based on the use of appropriate statistical methods to analyze the study's questions and test their hypotheses using SPSS, the study also reached a number of results, the most important of which was that the characteristics of good governance contribute to determining the level of accounting conservatism used in the financial statements and that corporate governance is an important tool to ensure the acquisition of high-quality accounting information.