The effect of the accounting Conservatism on some of the financial ratios selected for stocks (An applied study on investment companies listed on the Palestine Stock Exchange)

  • Abdelrahman Rashwan University College of Science and Technology - Palestine
  • Essam Al-Taweel Al-Aqsa University - Palestine
DOI: https://doi.org/10.35192/jjoas-h.v38i2.698

Abstract

This study aimed to identify the effect of the accounting Conservatism on financial ratio for shares of investment companies listed at Palestine Stock Exchange. The research adopted the descriptive analytical approach, and data were collected from the annual reports of the target companies during the period between (2015-2019). As time series for the purpose of finding, analyzing, and measuring the effect of study variables during this period. A sample of (45) companies for variables were collected, E-views 9 was used to analyze the collected data.  

The results of the study proved that there is no effect of accounting conservatism in the financial reports issued by investment companies listed at Palestine Stock Exchange. The study recommends the necessity to oblige the investment companies to increase the level of accounting conservatism within reasonable level that m increase the quality of the financial reports available to users to maintain the credibility and transparency of the financial reports that are published by these companies.

Key words: accounting, Conservatism, financial ratios, investment companies, Palestine Stock Exchange.

Published
2024-01-01
How to Cite
Rashwan, A., & Al-Taweel, E. (2024). The effect of the accounting Conservatism on some of the financial ratios selected for stocks (An applied study on investment companies listed on the Palestine Stock Exchange). Jordan Journal of Applied Science-Humanities Series, 38(2), 1-18. https://doi.org/10.35192/jjoas-h.v38i2.698
Issue
Vol 38 No 2 (2024): Jordan Journal of Applied Science-Humanities Series
Section
Business