قياس التحفظ المحاسبى لعناصر القوائم المالية وأثره على جودة التقارير المالية في ظل تطبيق معايير المحاسبة المصرية مع دراسة تطبيقية

الملخص EN

The main objective of the research was to determine the impact of the accounting conservatism of the elements of financial statements on the quality of financial reports in light of the application of the recent Egyptian accounting standards, and in order to achieve this goal the researcher analyzed some Egyptian accounting standards in order to determine the conservative accounting policies contained in the paragraphs of the standards, the researcher also derived a set of measures to measure the accounting conservatism of some elements of the assets, and the accounting conservatism of the elements of liabilities was measured by focusing on the balance of provisions presented in the financial position statement of the sample companies, and the quality of financial reports was measured using the modified jones model, which is one of the quality models of maturity relied upon by the relevant accounting studies as an indicator to measure the quality of financial reports.

the researcher used the positive approach to analyze, interpret and predict the phenomenon in question, by reaching positive assumptions that determine the direction of the relationship between the accounting conservatism of the elements of the financial statements and the quality of financial reports, and testing two in practice.

in order to achieve the goal of the empirical study, the researcher used the standard statistical method through the panel data model where a sample of the 82 companies restricted to the Egyptian stock market was studied and restricted to six different sectors (cross section dimension) during the time period from 2016 to 2020 (time series dimension), and Eviews 10 was used to perform statistical analysis.

the researcher reached that the first hypothesis of research is acceptable indicating a statistically significant ejection relationship between the accounting conservatism of asset elements and the quality of financial reports, while other factors remain unchanged, the researcher reached that the second hypothesis of research is acceptable indicates, which a statistically significant ejection relationship between the accounting conservatism of the elements of liabilities and the quality of financial reports, while other factors remain unchanged.