بينت نتائج الدراسة أن الشركات المدروسة تطبق ممارسات التحفظ المحاسبي المشروط بمستوى جيد, و أن اتباع ممارسات التحفظ المحاسبي يخفض من تكلفة الأسهم في رأس المال.
The Results
show that the studied companies applied conditional conservatism
practices at a good level, and following accounting conservatism
practices reduce the cost of equity.
References used
BASU, S. 1997- The Conservatism Principle and the Asymmetric Timeliness of Earnings, Journal of Accounting and Economics, Vol. 24, No. 1, 3-37
BEAVER, W.H. & RYAN, S.G. 2005- Conditional and Unconditional Conservatism: Concepts and Modelling, Review of Accounting Studies, Vol.10, No. 2, 269-309
BEAVER, W. & POPE, P. & RYAN, S. & WALKER, M. 2005- „„Conditional and unconditional conservatism: empirics‟‟, Working Paper, New York University
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