مستوى التحفظ المحاسبي و أثره على أرباح الشركات المدرجة في بورصة فلسطين : دراسة تطبيقية على الشركات المدرجة في بورصة فلسطين للفترة ما بين (2010-2018)‎

Abstract EN

The study aimed to show the level of accounting conservatism in the financial statements of companies listed on the Palestine Exchange and the effect of the level of conservatism on profits represented by the rate of return on assets.

The study used a quantitative analysis of the study variables, using the extracted financial data of companies listed on the Palestine Exchange.

The criteria were applied to (33) companies out of (48) companies representing the study population, and then the effect of the level of accounting conservatism on profits was tested.

The study relied on measuring the accounting conservatism using both the Basu model (1997) and the Book-to-Market Value Model (BTM) model.

The study showed similar results regarding the level of accounting conservatism for companies listed on the Palestine Exchange, as the results of the Basu (1997) model and the Book-to-Market Value Model (BTM) showed that the companies under study are characterized by accounting conservatism.

The study showed that there is no statistically significant relationship between the level of accounting conservatism and profits.

The study recommends the need to maintain acceptable levels of accounting conservatism