أثر تكلفة الاقتراض على التحفظ المحاسبي في التقارير المالية للشركات

Abstract EN

Studies and research on the subject of accounting reservations have increased significantly recently, especially after the collapse of many international companies and the global financial crisis in 2008, these studies aimed at accounting practices as one of the mechanisms owned by the management, which enables them to manipulate profits and affect the financial statements.

Accounting has evolved on the cost of borrowing in many directions and by many bodies and researchers and professional and accounting organizations.

The present study seeks to identify the impact of the cost of borrowing on the accounting reserve in the financial statements of companies by measuring the impact of the cost of borrowing on the accounting reservation in the financial statements of companies and the impact of accounting treatments for the cost of borrowing at the levels of accounting reservation.

The study concluded that the use of the accounting reservation contributes to enhancing the credibility of the financial statements and increasing the level of information adequacy.

There is also a significant correlation between the accounting treatments for the cost of borrowing and the level of the accounting reserve in the financial reports.

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