Impact of Accounting Conservatism on Cash Dividend and Financial Reporting Quality: A Study of Jordanian Public Companies

• 영문명: Impact of Accounting Conservatism on Cash Dividend and Financial Reporting Quality: A Study of Jordanian Public Companies
• 발행기관: 한국유통과학회
• 저자명: Ahmad Yousef KALBOUNEH Majd Yousef AL-LAHHAM
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 10 No.2, 135~143쪽, 전체 9쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2023.02.28

영문 초록

This study seeks to ascertain whether publicly listed Jordanian corporations (listed on the Amman Stock Exchange (ASE)) exhibit accounting conservatism and whether such companies distribute dividends to stockholders. Furthermore, this study delves into the implications of accounting conservatism on dividend policy in the context of the quality of financial statements of publicly listed Jordanian companies listed on the ASE. To accomplish the aims of this study, the Quality of financial reporting is treated as a moderator for the relationship between accounting conservatism and dividend distribution. Hence, a panel data approach was utilized, which encompasses cross-sectional data for 95 industrial and service establishments for the period (2013–2017). The study found that accounting conservatism has a negative impact on dividends and that there is no difference in the impact of accounting conservatism on dividends based on the quality of financial reports. The study concluded with a number of recommendations, the most salient of which is the need for companies to enhance their concentration on accounting conservatism and adopt a suitable policy for dividends. Thus, this research provides an insights into the financial practices of Jordanian publicly listed corporations and highlights the need for a more informed decision-making process concerning dividends and accounting practices.

목차

1. Introduction

2. Literature Review

3. Methodology

4. Results

5. Discussion and Conclusion

References

키워드

Accounting Conservatism Dividends Quality of Financial Reports Dividends Policy Jordan