أثر التحفظ المحاسبي على جودة الأرباح : دراسة تطبيقية على القطاع الصناعي للشركات المدرجة في بورصة عمان للأوراق المالية خلال الفترة (2016-2020)‎

Abstract EN

This Research aimed to measure the level of accounting conservatism in the Amman Stock Exchange, then verifying quality of earning, and then examine the effect of accounting conservatism on accounting earning quality.

This research has been applied on a sample of (49) companies listed on Amman Stock Exchange during the period (2016-2020).

In order to achieve the research objectives, the ratio of Book Value to market value of equity was used to measure Accounting Conservatism, and the regression of current earnings on past earnings was used to verify quality persistence, finally, regression analysis method was used to test the effect of Accounting Conservatism on Accounting Earnings quality.

The results of the research showed that there is a differences in the level of Accounting Conservatism between companies listed on Amman Stock Exchange and also there are differences between the earnings of different years for industrial companies that have been studied, finally, the research showed that there is no effect of Accounting Conservatism on Accounting Earnings quality