Kimouche, B., and I. Charchafa. “Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence From Algeria”. Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice, Vol. 34, no. 1, Jan. 2024, pp. 37-55, https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/786.