Les cahiers du CREAD
Volume 37, Numéro 4, Pages 101-129
2021-12-30
Authors : Bilal Kimouche .
This paper aims to explore whether earnings and earnings components (cash flows and accounting accruals) of Algerian companies are persistent and whether earnings components have different levels of persistence. The research design was based on Sloan’s (1996) model, using a panel data of 20 Algerian companies for the period 2006-2017. The results indicate that earnings, cash flows and accounting accruals of studied Algerian companies are persistent, while the recorded persistence levels are substantially lower than studies in developed countries. On the other hand, previous studies suggested that cash flows are more persistent than accounting accruals, while this study finds that the differential persistence between cash flows and accounting accruals is not substantial.
Accounting quality ; Earnings persistence ; Cash flows ; Accounting accruals ; Algerian companies
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Kimouche Bilal
.
pages 1413-1432.
Said Houari Amel
.
pages 257-268.