Measuring accounting conservatism for listed companies in Amman stock exchange (ASE) during the period 2001–2010
Other Title(s)
قياس التحفظ المحاسبي في الشركات المدرجة في سوق عمان المالي خلال فترة 2001-2010
Author
Source
Mu'tah Lil-Buhuth Wad-Dirasat : Humanities and Social Sciences Series
Issue
Vol. 30, Issue 5 (31 Oct. 2015), pp.9-30, 22 p.
Publisher
Mutah University Deanship of Academic Research
Publication Date
2015-10-31
Country of Publication
Jordan
No. of Pages
22
Main Subjects
Abstract 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.
American Psychological Association (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
Modern Language Association (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
American Medical Association (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
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 27-30
Record ID
BIM-725140