AKSA , Ahlem; HALLAM , Zouaouia. The relationship between accounting conservatism and financial statements quality: Empirical Study of an External Auditor’s and Accountant Expert’s Sample in SidiBel Abbes Province. Journal of Research in Finance and Accounting, [S. l.], v. 6, n. 01, p. 634–653, 2021. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/7559. Acesso em: 26 feb. 2026.