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The Correlation Between Accounting Conservatism And The Efficiency Of Investment Decisions In View Of Managerial Ownership: A Field Study Of Jordanian Environment, Muayad Mohammed Ali Al-Fadhel
The Correlation Between Accounting Conservatism And The Efficiency Of Investment Decisions In View Of Managerial Ownership: A Field Study Of Jordanian Environment, Muayad Mohammed Ali Al-Fadhel
AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون
Aim: The study aims to examine the correlation between accounting conservatism and the efficiency of investment decisions in view of managerial ownership variance which is regarded as one of the main principles of determining investment decisions efficiency. Methodology: A model was designed based on the consideration that accounting conservatism represents the independent variable, while the investment decisions efficiency represents the dependent variable. The research measured the accounting conservatism in the companies of the sample by using Basu scale (1997); while using Biddle et. al. (2009) model to measure the dependent variable. To achieve the objective of the study, the study …