العوامل المؤثرة في درجة التحفظ المحاسبي عند إعداد التقارير المالية: دليل من الأردن

This study aims at evaluating the level of accounting conservatism when preparing financial reports in Jordanian companies. Then the study search in the factors affecting accounting conservatism level in these companies which are company sector, company size and the company debt. To achieve these goals, Basu (1997) Model for accounting conservatism was estimated for a sample of Jordanian Companies composed of (114) companies for the period (2002-2006). The results of the study showed that the level of accounting conservatism in financial reports issued by Jordanian companies is low. The study also found that financial reports of banks sector in Amman Stock Exchange (ASE) are the most conservative. In addition, the company’s size had impact on accounting conservatism. Thus, small companies were more conservative than bigger ones. The study recommended that the role of private sector in regulating accounting standards in Jordan should be activated which is known of adopting more conservative polices. The censorship on financial market and other related places should be increased to guarantee reliability and transparency of financial reports. KEYWORDS: Accounting Conservatism, Jordanian Companies, Basu, 1997 Model.