An Accounting Model to Measure Profit Accounting Conservatism in the Industrial Jordanian Public Joint- Stock Companies Listed in Amman Stock Exchange during the Period 2008-2014

An Accounting Model to Measure Profit Accounting Conservatism in the Industrial Jordanian Public Joint- Stock Companies Listed in Amman Stock Exchange during the Period 2008-2014

Mohammad Naser Mousa Hamdan

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Layth Akram Mufleh Al-Qudah

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α Al al-Bayt University

An Accounting Model to Measure Profit Accounting Conservatism in the Industrial Jordanian Public Joint- Stock Companies Listed in Amman Stock Exchange during the Period 2008-2014

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Abstract

This study aimed at measuring the accounting Conservatism for the industrial Jordanian joint stock companies through applying Basu’s, 1997, model. The study relied on the analytical descriptive method in the data collection process, which are represented in the financial lists of the industrial Jordanian joint stock companies from the period 2008-2014. The population consisted of all joint stock industrial Jordanian joint stock companies that are listed in Amman Stock Exchange (N= 77 companies). The sample included (59) companies representing (76%) of the population. The study reached to a set of results, namely: there is a significant statistical effect for the share market revenues in case of the bad news compared with the share market revenues in case of the good news.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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How to Cite This Article

Mohammad Naser Mousa Hamdan. 2016. \u201cAn Accounting Model to Measure Profit Accounting Conservatism in the Industrial Jordanian Public Joint- Stock Companies Listed in Amman Stock Exchange during the Period 2008-2014\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 16 (GJMBR Volume 16 Issue D2): .

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GJMBR Volume 16 Issue D2
Pg. 43- 56

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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Classification

GJMBR-D Classification: JEL Code: M41

Submission ReceivedDecember 7, 2015
Peer Review Double Blind
Handling Editor
Accepted January 1, 2016
Published January 15, 2016

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v1.2

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October 12, 2016

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Article Matrices

Total Score: 102

Country: Jordan

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Mohammad Naser Mousa Hamdan, Layth Akram Mufleh Al-Qudah (PhD/Dr. count: 0)

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