العلاقة بين التحفظ المحاسبي و الفشل المالي : دراسة تطبيقية على عينة من الشركات المساهمة العامة الصناعية الأردنية

الملخص EN

The study aimed to test the relationship between accounting conservatism and financial failure in Jordanian industrial companies listed on the Amman Stock Exchange during the period (2014-2018).

The researcher relied on Beaver & Ryan model to measure the accounting conservatism, in addition to Altman model for industrial companies to measure financial failure.

The sample of the study consisted of (40) observations of eight food and beverage industrial companies that met the study requirements.

Through the statistical analysis of the financial statements of the variables, the study concluded that most industrial companies practice accounting conservatism, in addition they don't experiencing financial failure, but there is no statistically significant relationship between reservation and accounting and financial failure.

The study recommended the necessity of practicing the accounting conservatism, despite the results, which proved that there is no relationship between it and the financial failure because of its benefits of great importance to the investors, lenders or the company itself