Estimate the Degree of Accounting Conservatism in the Financial Statement of Companies Listed on the Amman Stock Exchange Using the Basu Model,(Analytical study)

	Estimate the Degree of Accounting Conservatism in the Financial Statement of Companies Listed on the Amman Stock Exchange Using the Basu Model,(Analytical study)
Tikrit Journal For Administration & Economics Sciences
Article 1, Volume 3, Issue 39, 2018, Pages 352-378
Abstract
This research dealt with the subject of the accounting conservatism through a number of objectives, the most important of which is to achieve intellectual and theoretical contribution in the subject of the accounting conservatism and its importance and types and motives of its use and then to explain the most important pros and cons of it. In the practical aspect it aims to use the method of statistical analysis and testing for the purpose of reaching the scientific facts that the estimate of the degree of accounting conservatism in the financial statements of companies listed on the Amman Stock Exchange and the possibility of their adoption in the future, the duration of the financial statement period of three years (January 2013 - until the end of December 2015) . The researchers selected a sample of (70) companies listed on the ASE. The results of the study were found to be the most important of which was that most companies listed on the Amman Stock Exchange adopted the principle of accounting reservation when disclosing the results of the financial position at a rate of 32.7%. The accounting reservation was high in the industrial sector at 56.4% , Followed by the financial sector (37.3%). The study also showed that most of the companies listed on the ASE respond to bad news by (0.608) times of their response to good news.
Keywords
Accounting Conservatism; Basu

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