Approaching Accounting Conservatism Practices in Improving the Quality of Financial Statements: Evidence from the Algerian Environment

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.

• accounting conservatism
• financial reporting quality
• prudence
• accounting disclosure
• accounting information transparency
• corporate governance effectiveness
• cost of capital
• Algerian companies

• Auditing, Earnings Management, Governance
• Accounting Theory and Financial Reporting
• Accounting and Financial Management
• accounting conservatism
• financial reporting quality
• prudence
• accounting disclosure
• accounting information transparency
• corporate governance effectiveness
• cost of capital
• Algerian companies
• Accounting
• Business, Management and Accounting