تأثير التحفظ المحاسبي في الاستقرار المالي: دراسة تجريبية على عينة من المصارف العراقية

Abstract EN

The aim of the research is to know the effect of accounting conservatism (AC) on the financial stability of a sample of (10) Iraqi banks for the period from 2010 to 2019, as unconditional accounting conservatism was measured according to the study (Givoly & Hayn, 2000) and (Cho, 2016), While financial stability was measured using the (Zscore) model.

The research concluded that there is an effect of accounting conservatism, especially unconditional conservatism, in the financial stability of the research sample banks.