أثر خصائص الحاكمية المؤسسية على التحفظ المحاسبي : دليل من البنوك التجارية الأردنية

الملخص EN

Using the financial reports published on Amman Stock Exchange Website for Jordanian Commercial banks for the period from 2007 to 2013, the current paper examines the impact of corporate governance attributes including Board of Directors, and ownership structure on accounting conservatism.

To achieve the objectives of this paper (Basu) model, book to market value, and accruals model used to measure accounting conservatism ,in addition Descriptive measures, Multiple Regression are used to analyze the data of the paper.

Two major finding have emerged from the current investigation.

First, independency , board size , managerial ownership, and institutional ownership have a statistically significant impact on accounting conservatism.

Second, separation, Audit Committees also concentration and foreign ownership had no significant impact on accounting conservatism.

In addition, profitability was among the determining factors of conservatism