أثر الأزمات المالية على دعم سياسة التحفظ المحاسبي : دراسة في الشركات الصناعية المساهمة الأردنية

الملخص EN

The theme of the reservation accounting is one of the oldest topics of financial accounting, which has become a prerequisite for the parties concerned with the financial report process, especially in the aftermath of the collapse witnessed by the turn of the 21st century.

The research problem is summarized in the following questions: Have the financial crises affected the specific reservation accounting? Have the financial crises contributed to the accounting support reservation? And has the research aimed to identify the different interpretations of the reservation, the most important pros and cons of reservation, and find out the impact of financial crises on accounting reservation? In order to achieve the research objectives the researchers followed the descriptive approach depending on the accounting sources including Arab and foreign books, periodicals and researches, as well as designing a questionnaires which was been distributed among a study sample which included managers, financial advisors, and external and internal auditors in Jordanian shareholding companies.

The study has come to a number of conclusions including: The public shareholding companies of Jordan are committed to conservative accounting in preparing the financial statements.

The financial crises have led to the increased use of the reservation accounting.

The financial crises have also .led to the emphasis on the specific use of the reservation accounting, and reservation accounting reduces the risk of the collapse of companies and that it is an appropriate tool to address the uncertainty faced by the accountant.