قياس تأثير التحول إلى المعايير الدولية للتقرير المالي (IFRSs)‎ على العلاقة بين القدرة الإدارية للمديرين التنفيذيين و التحفظ المحاسبي المشروط : دليل تطبيقي من سوق الأسهم السعودي

Abstract EN

This study aimed to examine the relationship between each transition to (IFRSs), the degree of CEO’s managerial ability, and the level of the conditional conservatism, as well as the effect of the transition to (IFRSs) when introduced as a moderator variable to the relationship between the degree of CEO’s managerial ability, and the level of the conditional conservatism.

This was accomplished by considering 121 non-financial companies that were listed in the Saudi Stock Exchange from 2014 to 2019.

The Fixed Effects Model was adopted to examine the research hypotheses.

The study came to several conclusions, the most important of which is that the level of conditional conservatism is related to a negative significant correlation with the transition to (IFRSs) and a positive significant correlation with the degree of CEO’s managerial ability.

It also found a positive influence relationship between the degree of CEO’s managerial ability and the level of conditional conservatism, which became more pronounced and powerful after the entry of (IFRSs) into force.

The findings of the study assist Saudi companies in recognizing the importance of adhering to acceptable and non-exaggerated levels of conditional conservatism and disclosure of them when preparing financial reporting, which is reflected in improving the quality of accounting information and, as a result, enhancing the quality of those reports in light of the transition to (IFRSs).