The aim of this article is to examine the relationship between accounting conservatism andearnings quality. Data were collected from 50 industrial corporations listed in AmmanStock Exchange (ASE) between 2004-2009. Hypotheses were tested using Ordinary LeastSquares (OLS) and Binary Logistic under Pooled Regression. The findings revealed that thelevel of conservatism was low in such companies, but earnings quality was reasonable. Thestudy found that there was no variance between levels of earnings quality of the Jordanianindustrial corporations, due to the disparity of the level of conservatism in their financialreports.
Earnings QualityAccounting ConservatismIndustrial Corporations
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