أثر ممارسة التحفظ المحاسبي على الاداء المالي المتمثل بهامش الربحية و معدل دوران الاصول The Impact of Practicing Accounting Conservatism upon Financial Performance of Profit Margin and Total Assets Turnover

أبوهديب, سلمان خالد (2018) أثر ممارسة التحفظ المحاسبي على الاداء المالي المتمثل بهامش الربحية و معدل دوران الاصول The Impact of Practicing Accounting Conservatism upon Financial Performance of Profit Margin and Total Assets Turnover. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to indicate whether there was a difference in accounting conservatism, and its impact on the profit margin and the total assets turnover for a sample of 21 highly profitable industrial public shareholding companies for the period 2012-2016. The study used the method of descriptive statistics, Wilcoxon signed ranks test and simple regression to test hypotheses and data analyses. The study found that there are significant statistical differences between highly profitable industrial public shareholding companies in the practice of accounting conservatism, and there is a negative statistically significant effect of practicing accounting conservatism (whether at high or low) on the profit margin in highly profitable industrial public shareholding companies. There is no statistically significant effect of practicing accounting conservatism (when it is low) on the assets turnover in highly profitable industrial public shareholding companies, in addition, there is a positive statistically significant effect of practicing accounting conservatism (when it is high) on the assets turnover in highly profitable industrial public shareholding companies. س The study reached to many recommendations; the most significant one is to encourage the legislative authorities to impose laws that contribute in the control of the application of the accounting conservatism, which affects the quality and credibility of financial reports and therefore profits, and to encourage companies to increase the useres's of the financial statements awareness about the accounting conservatism and its impact on the financial statements. Keywords: Accounting Conservatism, Profit Margin, Assets Turnover.

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