2022
DOI: 10.1080/23311975.2022.2152156
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The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan

Abstract: The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept. This study's sample consists of 16 banking institutions listed on the Amman Stock Exchange (ASE) and 64 observations from December 2018 to July 2021. A multiple linear regression model was used to evaluate the hypotheses, and the results show that COVID-19 had a substantial beneficial influence on conditional conservatism in the Jordan… Show more

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Cited by 38 publications
(12 citation statements)
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“…This could prolong the procedure and cause more harm to the patients when put in general anesthesia for a long time. In addition, 16 patients (19.1%) had biliary strictures, which makes thorough cholechoscopy impossible, and it would be more reasonable to leave the T-tube and instruct the patient to self-flush the tube at home to gradually dilate the biliary tree as well as flush out residual stones [ 17 ]. In our patients, the T-tube was proven safe and feasible; only one patient had a biliary leak at the T-tube insertion site and was managed conservatively.…”
Section: Discussionmentioning
confidence: 99%
“…This could prolong the procedure and cause more harm to the patients when put in general anesthesia for a long time. In addition, 16 patients (19.1%) had biliary strictures, which makes thorough cholechoscopy impossible, and it would be more reasonable to leave the T-tube and instruct the patient to self-flush the tube at home to gradually dilate the biliary tree as well as flush out residual stones [ 17 ]. In our patients, the T-tube was proven safe and feasible; only one patient had a biliary leak at the T-tube insertion site and was managed conservatively.…”
Section: Discussionmentioning
confidence: 99%
“…The synergy of social media, e-commerce, and evolving consumer behavior has become a pivotal force, accentuated by the profound changes catalyzed by the COVID-19 crisis. This pandemic not only expedited the adoption of digital strategies but also fundamentally transformed the e-commerce landscape and consumer interactions, notably through the amplified role of social media (Nanda et al, 2021;Al-Qudah et al, 2022).…”
Section: Investigating Trends In Auditing and Digital Accounting Rese...mentioning
confidence: 99%
“…Tax evasion has gained significant attention in recent years, particularly following the global financial crisis of 2008 (Chowdhury and Zuk, 2018) and the widespread impact of the COVID-19 pandemic (Al- Qudah et al, 2022). This heightened focus has spurred efforts to combat tax evasion, driven by the urgent need for revenue and funding without resorting to introducing new taxes (Brownlee, 2016).…”
Section: Literature Review and Hypothesis Developmentmentioning
confidence: 99%