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Document Type |
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Thesis |
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Document Title |
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Measure the degree of Accounting Conservatism ofThe Corporate Companies in Saudi Arabia :An Empirical Study قياس درجة التحفظ المحاسبي في الشركات المساهمة السعودية :دراسة تطبيقية |
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Subject |
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Faculty of Economics and Management - Department of Accounting |
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Document Language |
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Arabic |
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Abstract |
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The study aims to measure the degree of conservative accounting indicator in Saudi joint stock companies ,and examine the impact of some factors over the implementation of this accounting entry in the joint stock companies, the study also addressed the aspects of the origins and evolution of this entry over time as well as the areas of applicationfor it in the financial statements and its various measurements ,study has been applied during the period from 2006 AD and 2010 AD on a sample of 38 of the Saudi joint stock companies listed in the Saudi stock market using Basu model which has been developed in 1997,accordingly, the statistical program SPSS has been used in order to analyzes the multiple regression variables and to test hypotheses related to the factors affecting the degree of conservative indicator ,the study concluded that the degree of conservative accounting which Saudi stock companies are Pursuing was declined ,and this can be justified as follows: The simple accounting procedures and standards in the kingdom and the lack of lawsuits of an accounting nature ,the results also indicated mainly to the lack of significant effect of several factors , the size of the company, its debt and the nature of the industry on the degree of the conservative accounting adopted.and also in the case of the global financial crisis in 2008, the results indicated that the crisis did not have a major impacton the degree of the conservative accounting adopted, however , the results included some indications on the fact that small companies are more conservative than large companies and companies with less debt are more conservative of highly indebted companies as well as in the period after the financial crisis that companies can be described as more conservative than before ,The agriculture sector also showed exceptionally that the regression coefficient is significant, The regression coefficient measures the degree of the conservative accounting indicator, which enables us to say that the agriculture sector is characterized by conservative accounting compared to other sectors |
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Supervisor |
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Prof.Tawfik Al-Khayal |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1434 AH
2013 AD |
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Added Date |
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Tuesday, June 18, 2013 |
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Researchers
| دينا يحي محسن | Mohsen, Dunya Yahya | Researcher | Master | |
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