أثر الاستثمار المؤسسي في زيادة التحفظ المحاسبي : دليل من الاردن

Other Title(s)

The impact of institutional investment on the degree of accounting conservatism : gaid from Jordan.

Author

الذنيبات، خالد علي أحمد

Source

مجلة الجامعة الإسلامية للدراسات الاقتصادية و الإدارية

Issue

Vol. 28, Issue 2 (30 Apr. 2020), pp.114-132, 19 p.

Publisher

The Islamic University-Gaza Deanship of Research and Graduate Affairs

Publication Date

2020-04-30

Country of Publication

Palestine (Gaza Strip)

No. of Pages

19

Main Subjects

Financial and Accounting Sciences

Topics

Abstract EN

This study aimed to examine the impact of institutional investment -in general- on the degree of accounting conservatism in the financial statements of public shareholding companies listed in Amman Stock Exchange (ASE).

Also the study examines the in flounce of (active and inactive) institutional investment on the degree of accounting conservatism.

The linear regression was used to estimate (Givoly and Hayn's Model 2000) and (Givoly and Hayn's Model - Active and Inactive Institutional Ownership) to test the hypotheses, and study the relationship between institutional investment (the independent variable) and the accounting conservatism (dependent variable), for a sample of 52 Jordanian industrial companies for the period 2012-2018.

The results of the study indicate the existence of the accounting conservatism in the Jordanian industrial companies, but at a low rate, And that there is a positive and important impact on the overall institutional investment factor in increasing the degree of accounting conservatism, as well as for effective and ineffective institutional investment.

The study recommended enhancing the concepts of conservatism and institutional investment in Jordanian companies.

And that the institutional investors to play the role of control, as well as the Securities Commission and auditors to ensure that companies achieve an acceptable level of accounting conservatism, in addition to encouraging foreign institutional investment

American Psychological Association (APA)

الذنيبات، خالد علي أحمد. 2020. أثر الاستثمار المؤسسي في زيادة التحفظ المحاسبي : دليل من الاردن. مجلة الجامعة الإسلامية للدراسات الاقتصادية و الإدارية،مج. 28، ع. 2، ص ص. 114-132.
https://search.emarefa.net/detail/BIM-968397

Modern Language Association (MLA)

الذنيبات، خالد علي أحمد. أثر الاستثمار المؤسسي في زيادة التحفظ المحاسبي : دليل من الاردن. مجلة الجامعة الإسلامية للدراسات الاقتصادية و الإدارية مج. 28، ع. 2 (نيسان 2020)، ص ص. 114-132.
https://search.emarefa.net/detail/BIM-968397

American Medical Association (AMA)

الذنيبات، خالد علي أحمد. أثر الاستثمار المؤسسي في زيادة التحفظ المحاسبي : دليل من الاردن. مجلة الجامعة الإسلامية للدراسات الاقتصادية و الإدارية. 2020. مج. 28، ع. 2، ص ص. 114-132.
https://search.emarefa.net/detail/BIM-968397

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن مراجع ببليوجرافية : ص. 129-132

Record ID

BIM-968397