Abstract:The purpose of this study is to assess the level of accounting conservatism among Jordanian industrial companies listed on the Amman Stock Exchange. Using the methodology utilized in this analysis, the study compares the succeeding period to the time previous to the required use of International Financial Reporting Standards (IFRS) (Basu, 1997). Furthermore, the study assesses the level of accounting conservatism in the firms studied during the COVID-19 epidemic. A cross-sectional examination of time series da… Show more
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