دور التحفظ المحاسبي في الحد من المخاطر المالية: دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

Abstract EN

This research aimed to examine the role of unconditional accounting conservatism on reduction of financial risks in Egyptian companies.

to achieve the objectives of this research, the necessary statistical methods were applied to a sample of (25) non-financial companies listed on the Egyptian stock exchange listed in the EGX 30 index for the period (2014-2019) representing most of the economic sectors in the Egyptian exchange.

the research findings show that there is a negative statistical significant relationship between unconditional accounting conservatism and systematic financial risks; the unconditional accounting conservatism hasn't significant effect on unsystematic financial risks (of all types).

the research has come out with many recommendations; the most important of which include that Egyptian companies should continue to apply accounting conservatism on the financial statements to reduce the financial risks which they are exposed; companies must also put maximum limits for the bearable losses as a result of dealing with the risks which they are exposed.