أثر التحفظ المحاسبي على العائد المحاسبي والقيمة الاقتصادية المضافة في الشركات الصناعية المدرجة في سوق عمان المالي The Effect of Accounting Conservatism on the Accounting Income and the Economic Value Added at the Industrial Companies Listed at the Amman Stock Exchange

صراوي, محمد داود محمد (2019) أثر التحفظ المحاسبي على العائد المحاسبي والقيمة الاقتصادية المضافة في الشركات الصناعية المدرجة في سوق عمان المالي The Effect of Accounting Conservatism on the Accounting Income and the Economic Value Added at the Industrial Companies Listed at the Amman Stock Exchange. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to investigate the effect of accounting conservatism on Accounting Income and economic value added in the industrial companies listed in Amman Stock Exchange, where the accounting conservatism was measured by Basu (1997) model and this study measured its effect on Accounting Income represented by return on assets and the economic value added in the presence of the control variables (company size, and debt ratio). In order to achieve the objectives of the study, the quantitative approach was used depending on the financial statements of industrial companies listed on Amman Stock Exchange during the period from 2010 to 2017. The study sample represented by (47) industrial company listed on Amman stock exchange. The multiple regression models were used to test the hypotheses of the study. The findings indicated that there is a statistically significant positive effect of the accounting conservatism on the return on assets in Jordanian industrial companies listed in Amman stock exchange in the presence of the control variables represented by (the debt ratio, and the company size), while the results proved that there is no statistically significant effect of the accounting conservatism on the Economic Value Added in Jordanian Industrial companies listed in Amman stock exchange in the presence of the control variables represented by (the debt ratio, and the company size). This study concluded a number of recommendations and the most important of them are: Increasing the attention of the managements of industrial companies in the accounting conservatism, encouraging them to apply and activate the policies of Accounting Conservatism as one of the tools that increase the performance, and applying strict control procedures by the official bodies such as the securities commission on the industrial companies to adhere to an acceptable level of accounting conservatism when preparing their financial reports in order to maintain the credibility and transparency of financial statements published in the financial market.. Keywords: Accounting Conservatism, Accounting Income, Return on Assets, Economic Value Added.

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