أثر الاستثمار المؤسسي في زيادة التحفظ المحاسبي : دليل من الاردن

الملخص EN

This study aimed to examine the impact of institutional investment -in general- on the degree of accounting conservatism in the financial statements of public shareholding companies listed in Amman Stock Exchange (ASE).

Also the study examines the in flounce of (active and inactive) institutional investment on the degree of accounting conservatism.

The linear regression was used to estimate (Givoly and Hayn's Model 2000) and (Givoly and Hayn's Model - Active and Inactive Institutional Ownership) to test the hypotheses, and study the relationship between institutional investment (the independent variable) and the accounting conservatism (dependent variable), for a sample of 52 Jordanian industrial companies for the period 2012-2018.

The results of the study indicate the existence of the accounting conservatism in the Jordanian industrial companies, but at a low rate, And that there is a positive and important impact on the overall institutional investment factor in increasing the degree of accounting conservatism, as well as for effective and ineffective institutional investment.

The study recommended enhancing the concepts of conservatism and institutional investment in Jordanian companies.

And that the institutional investors to play the role of control, as well as the Securities Commission and auditors to ensure that companies achieve an acceptable level of accounting conservatism, in addition to encouraging foreign institutional investment