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

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  • Laith Akram Al-Qudah
  • Hanan Ahmad Qudah
  • Aiman Mahmoud Abu Hamour
  • Yazan Abu Huson
  • Mohammad Zakaria Al Qudah

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 Jordanian banking industry over this period. Furthermore, when uncertainty grows, the function of conservatism becomes more significant, as more trustworthy accounting information allows investors to properly judge a company’s past and future performance. The research suggests that the relevant authorities offer instructions for accountants that may be used in practice to attain the appropriate degree of accounting conservatism, under international standards and local laws and regulations. The current study is the first to be conducted in a developing nation, such as Jordan, and the findings may be useful to other developing nations.

Suggested Citation

  • Laith Akram Al-Qudah & Hanan Ahmad Qudah & Aiman Mahmoud Abu Hamour & Yazan Abu Huson & Mohammad Zakaria Al Qudah, 2022. "The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2152156-215, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2152156
    DOI: 10.1080/23311975.2022.2152156
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    Cited by:

    1. Hamza Alqudah & Mohammad Al-Qudah & Yazan Abu Huson & Abdalwali Lutfi & Mahmaod Alrawad & Mohammed Amin Almaiah, 2024. "A Decade of Green Economic Literature: An Analysis-Based Bibliometric," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 497-511, May.

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