قياس مستوى التحفظ المحاسبي في الشركات القطرية

الملخص EN

The study aims to measure the level of accounting conservatism for Qatari companies listed on the Qatar Stock Exchange, and to know the levels of different in accounting conservatism in the economic sectors to which the companies belong.

The study sample included 81 company - year for the period 2018-2020.

In order to explore the level of conservatism represented in the speed recognition of losses and data that carry bad news for the financial market, the researcher relied on Ball and Shivakumar (2005) model, which included both the accounting accrual and operating cash flow.

The researcher find that the level of accounting conservatism in the financial reports of Qatari companies is low, and the researcher also did not find a different in the level of accounting conservatism between the economic sectors to which the companies belong.