Measuring accounting conservatism for listed companies in Amman stock exchange (ASE)‎ during the period 2001–2010

العناوين الأخرى

قياس التحفظ المحاسبي في الشركات المدرجة في سوق عمان المالي خلال فترة 2001-2010

عدد الاستشهادات بقاعدة ارسيف : 
2

المؤلف

Mashuka, Tariq Zaki

المصدر

Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series

العدد

المجلد 30، العدد 5 (31 أكتوبر/تشرين الأول 2015)، ص ص. 9-30، 22ص.

الناشر

جامعة مؤتة عمادة البحث العلمي

تاريخ النشر

2015-10-31

دولة النشر

الأردن

عدد الصفحات

22

التخصصات الرئيسية

الاقتصاد و التجارة

الملخص EN

This paper aimed to measure accounting conservatism for listed companies in the Amman stock Exchange (ASE) from the period 2001 to 2010.

The sample of the study includes listed firms from three main sectors: manufacturing, banking and service.

The paper applied a model developed by Basu (1997) to measure conservatism based on several events and circumstances.

Results show that listed companies report their financial reports using a certain degree of conservatism.

Results also show that companies reporting a loss or reversing their losses use less conservative practices in order to report profits.

The paper also provides evidence that the level of conservatism changes according to the companies’ industry classification.

Moreover, the results show that companies became less conservative in their financial reporting after the financial crisis.

نمط استشهاد جمعية علماء النفس الأمريكية (APA)

Mashuka, Tariq Zaki. 2015. Measuring accounting conservatism for listed companies in Amman stock exchange (ASE) during the period 2001–2010. Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series،Vol. 30, no. 5, pp.9-30.
https://search.emarefa.net/detail/BIM-725140

نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)

Mashuka, Tariq Zaki. Measuring accounting conservatism for listed companies in Amman stock exchange (ASE) during the period 2001–2010. Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series Vol. 30, no. 5 (2015), pp.9-30.
https://search.emarefa.net/detail/BIM-725140

نمط استشهاد الجمعية الطبية الأمريكية (AMA)

Mashuka, Tariq Zaki. Measuring accounting conservatism for listed companies in Amman stock exchange (ASE) during the period 2001–2010. Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series. 2015. Vol. 30, no. 5, pp.9-30.
https://search.emarefa.net/detail/BIM-725140

نوع البيانات

مقالات

لغة النص

الإنجليزية

الملاحظات

Includes bibliographical references : p. 27-30

رقم السجل

BIM-725140