أثر العلاقة بين أنماط هياكل الملكية والتحفظ المحاسبي على جودة الأرباح المحاسبية

الملخص EN

Interest in the issue of the quality of profits has increased in recent years, especially after the collapse and financial scandals of many large companies in the world, especially in the United States of America, in addition to the global financial crisis that swept and affected most countries of the world, as the shares of companies were negatively affected after they disclosed These companies reported uncertain and non-permanent returns in their interim financial reports, at a time when investors were waiting to achieve returns as they represent the future expectations of shareholders and investors.

Which in turn prompted many companies to focus more on accounting conservatism practices to avoid disclosing uncertain or inaccurate profit information, especially in light of the changes taking place in corporate ownership structures due to the movement of investors between companies and then changing the ownership structures of these companies