دراسة تحليلية لأثر التحفظ المحاسبي على جودة القوائم المالية المنشورة (بالتطبيق على الشركات المساهمة المسجلة بسوق الأسهم السعودي)‎

الملخص EN

In recent years, the focus of accounting studies has been on accounting conservatism, considered the most important principle to greatly influence the appropriateness and reality of accounting information included in financial statements.

Ball, Kothari & Nikolaev (2009) considers accounting conservatism and timely reporting to be the sources of transparency in financial statements.

Recently, global research has also focused on the effects of the principle on the relation between shares, profits and returns, and the extent to which it is applied in various countries (Gigler & Hemmer, 2001).

Many global financial accounting researchers (e.g.

Ball, Beaver, Watt, etc.) have examined the applications of the principle in other countries.

Abulkheir (2008) suggested that there are numerous reasons for the growth of such research interest, the most important ones being the increasing demand in preparing more conservative financial statements, the consequence of spreading profitability management practices in most financial reporting environments, and the great progress achieved in research on the measurement tools of many financial and accounting institutions.

In addition, the cycle of controversy has expanded, particularly in the USA, where the controversy concerns the use of fair value on assets valuations.

In this study, two issues will be examined: What causes the financial statements of one environment to be more conservative than in other environments? What is/are the reason(s) for differences in degree of accounting conservatism in the financial statements of companies from the same country?