العلاقات التأثيرية للتحفظ المحاسبي و إعادة صياغة القوائم المالية على جودة التقرير المالي

الملخص EN

The research aimed at the affective relationships of accounting conservatism and the reformulation of financial statements on the quality of the financial report.

In order to achieve the goal of the research, the researcher relied on previous studies related to the field of research.

The researcher concluded that there are many motives that work in concert and individually towards emphasizing the importance of accounting conservatism, and the need to adhere to some and not abandon it when preparing the financial statements and reports for establishments, and the quality of the financial report has a positive moral impact on the accounting conservatism in the financial statements, and recommends The researcher urged the Securities and Exchange Commission to obligate companies to achieve a greater level of accounting conservatism, because of its role in increasing the quality and usefulness of the financial statements for its users, especially since the commitment to follow the accounting conservatism policies ensures obtaining accounting outputs of high quality and effectiveness in the financial statements, and the need to pay attention The academician conducted more studies to measure the level of accounting conservatism, and its impact on reformulating the financial statements as determinan1ts of the quality of financial reports in a comparative study between public and private business sector companies.