سياسات التحفظ المحاسبي و أثرها علي جودة الأرباح المحاسبية : دراسة ميدانية علي عينة من المصارف السودانية 2020 م

الملخص EN

This study aimed to identify the impact of conditional accounting conservatism on the quality of accounting profits and to indicate the impact of unconditional accounting conservatism on the quality of accounting profits.The Study adopted analytical descriptive approach, and the study found that the accounting conservatism provides a set of characteristics such as convenience and reliability to judge the quality of profits and enhance predictive ability.

The accounting conservatism follows established accounting policies that give another predictive estimate of accounting profits.