أثر قواعد حوكمة الشركات على درجة الحيطة و الحذر في القوائم المالية المنشورة في البنوك التجارية الأردنية

Abstract EN

This study aimed to demonstrate the impact of corporate governance rules on the degree of accounting conservatism in the financial statements published in the Jordanian commercial banks.

The study is based on the descriptive analytical method by using the Minitab statistical program, to compile, analyze, and to test the validity of hypotheses.

A Cross-section analysis of the data' time series during the period between (2005-2013) been used, where the study population consist of all 13 Jordanian commercial banks.

Based on the testing hypotheses and the analysis of the data collected, findings in relation to corporate governance in Jordanian commercial banks can be summarized as: there are no statistically significant differences in the degree of accounting conservatism for profit accounting in the period between subsequent periods prior to the mandatory application of the rules.

Based on the findings, the study recommends that the agencies, the Central Bank and Jordan Securities Commission, which have control over all operational banks, provide direct reference within the instructions of corporate governance to work the concepts of accounting conservatism, according to the laws and regulations of Jordan and the requirements of International Financial Reporting Standards.

Moreover, further studies are needed to measure the levels of accounting conservatism in the business environment of Jordan, the introduction of new variables that can have an impact on the accounting conservatism (such as legal accountability, applied the fair value, lawsuits