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AuthorHamdan, A.
Available date2015-10-18T05:48:39Z
Publication Date2012-09
Publication NameStudies in Business and economic
CitationMohammed, A. (2012), THE RELATION OF EARNINGS QUALITY TO ACCOUNTING CONSERVATISM, 2: 101 - 123
ISSN1818-1228
URIhttp://hdl.handle.net/10576/3565
AbstractThe aim of this article is to examine the relationship between accounting conservatism and earnings quality. Data were collected from 50 industrial corporations listed in Amman Stock Exchange (ASE) between 2004-2009. Hypotheses were tested using Ordinary Least Squares (OLS) and Binary Logistic under Pooled Regression. The findings revealed that the level of conservatism was low in such companies, but earnings quality was reasonable. The study found that there was no variance between levels of earnings quality of the Jordanian industrial corporations, due to the disparity of the level of conservatism in their financial reports.
Languageen
PublisherQatar University
SubjectEarnings Quality
SubjectAccounting Conservatism
SubjectIndustrial Corporations
TitleThe Relation of Earnings Quality to Accounting Conservatism
TypeArticle
Pagination101 - 123
Issue Number2
Volume Number16


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