المخاطر المترتبة على التحفظ المحاسبي و انعكاسات ذلك على أسهم و قيمة المنشأة : دراسة نظرية تطبيقية

الملخص EN

The practice of accounting conservatism has sparked widespread controversy among those interested in the accounting field and accounting practices for a relatively long time, as there is a group that considers that the practice of accounting conservatism represents a positive trend regarding the capital of the facility, but there is another group that considers it risks and negatives in one way or another on stock prices and the value of Firm.

Therefore, in this research, the researcher discussed the pros and cons of practicing accounting conservatism and its effects on stock prices and the value of the Firm.

The researcher concluded through the theoretical study that there are risks that accompany the practice of accounting conservatism, so the researcher conducted an applied (field) study to find out the opinions of users of the relevant accounting information on the findings of the theoretical study, and the results indicated that there are risks associated with the practice of accounting conservatism.

On both stock prices and Firm value.