The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan

The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan

AbstractThe 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 observatio...

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Bibliographic Details
Main Authors: Laith Akram Al-Qudah, Hanan Ahmad Qudah, Aiman Mahmoud Abu Hamour, Yazan Abu Huson, Mohammad Zakaria Al Qudah
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
conditional conservatism
COVID-19
bank sector
Jordan
M41
D21
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2152156

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2022.2152156

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