The effect of conservatism on earnings quality
Other Title(s)
أثر التحفظ المحاسبي على جودة الارباح
Joint Authors
Mashuka, Tariq Zaki
Abu al-Hummus, Ala al-Din
Source
Jordan Journal of Business Administration
Issue
Vol. 14, Issue 1 (31 Mar. 2018), pp.165-176, 12 p.
Publisher
University of Jordan Deanship of Academic Research (DAR)
Publication Date
2018-03-31
Country of Publication
Jordan
No. of Pages
12
Main Subjects
Financial and Accounting Sciences
Abstract EN
This paper examines the effect of accounting conservatism on earnings quality.
The paper assumes that the level of conservatism varies according to several factors.
Thus, the change in each of these factors influences the level of conservatism which in its turn affects earnings quality.
The paper applies the Basu Model (1997) with modification to test the relationship between conservatism and earnings quality.
The model is applied on sample of listed firm in the Amman Stock Exchange (ASE) from the period 2001 to 2012.
Results show that high change in investment levels, high percentage of institutional investors and market classification increases the level of conservatism and consequently decreases the quality of earnings.
These results indicate that earnings quality changes from one period to another and varies between firms according to changes in conservatism levels.
American Psychological Association (APA)
Mashuka, Tariq Zaki& Abu al-Hummus, Ala al-Din. 2018. The effect of conservatism on earnings quality. Jordan Journal of Business Administration،Vol. 14, no. 1, pp.165-176.
https://search.emarefa.net/detail/BIM-913095
Modern Language Association (MLA)
Mashuka, Tariq Zaki& Abu al-Hummus, Ala al-Din. The effect of conservatism on earnings quality. Jordan Journal of Business Administration Vol. 14, no. 1 (2018), pp.165-176.
https://search.emarefa.net/detail/BIM-913095
American Medical Association (AMA)
Mashuka, Tariq Zaki& Abu al-Hummus, Ala al-Din. The effect of conservatism on earnings quality. Jordan Journal of Business Administration. 2018. Vol. 14, no. 1, pp.165-176.
https://search.emarefa.net/detail/BIM-913095
Data Type
Journal Articles
Language
English
Notes
Record ID
BIM-913095