أثر التحفظ المحاسبي المشروط في عدم تماثل المعلومات دراسة تجريبية على عينة من الشركات الخدمية المدرجة في الأسواق المالية العربية
Abstract
This study examines the effect of conditional accounting conservatism on the information asymmetry on a sample of listed service firms in Arab Financial Markets. This paper is based on Khan & Watts (2009) model to measure the level of conservatism, and on the High-Low Spread to measure Information Asymmetry. Data is collected using the annual financial statements and trading bulletins from 2007 to 2015. The Results show that the studied companies applied conditional conservatism practices, and following accounting conservatism practices reduce the Information Asymmetry. These results indicate to the importance of accounting conservatism in increasing the decision usefulness for investors, which appear in contradictory with removing conservatism from the accounting conceptual framework as undesirable characteristic.
تختبر هذه الدراسة تأثير التحفظ المحاسبي المشروط في عدم تماثل المعلومات كمؤشر لتحقق منفعة القرار في عينة من الشركات الخدمية المدرجة في الأسواق المالية العربية. تعتمد هذه الدراسة على نموذج Khan & Watts (2009) لقياس مستوى التحفظ المحاسبي، وعلى مقياس مقياس High-Low Spread لقياس عدم تماثل المعلومات، وذلك باستخدام بيانات القوائم المالية السنوية ونشرات التداول خلال الفترة الممتدة من عام 2007 إلى عام 2015. بينت نتائج الدراسة أن الشركات المدروسة تطبق ممارسات التحفظ المحاسبي المشروط، وأن اتباع ممارسات التحفظ المحاسبي يخفض من عدم تماثل المعلومات. تدل هذه النتائج على أهمية التحفظ المحاسبي في زيادة منفعة القرار للمستثمرين مما يتعارض مع استبعاد التحفظ من الإطار المفاهيمي كخاصية غير مرغوبة.
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