تأثير الأزمات المالية في مستويات التحفظ المحاسبي أدلة تجريبية من الشركات الصناعية العراقية

الملخص EN

The research aims to find out the impact of financial crises on the accounting conservatism in financial reports published industrial companies listed on the Iraqi Stock Exchange, The research sample consisted of three industrial companies for the period 2012-2018, and the researchers determined the period of the country's financial crises from 2014 to 2016, and many important conclusions were reached, There is a positive relationship between financial crises and the accounting conservatism policy, as financial crises lead to an increased use of the accounting conservatism policy in financial reports published by industrial companies, Industrial companies are more restrictive and keen during the period of financial crises and their effects on subsequent periods in achieving the goal of continuing in the market, Therefore you are more inclined to adopt the accounting policies, including the accounting conservatism policy in terms of recognizing the expected losses and avoiding recognizing the expected profits or revenues, The recommendations of the research came to the need for the Iraqi industrial companies to adhere to the accounting conservatism policy when preparing financial reports, especially since the effects of the financial crises have not ended yet.