@incollection{,
	
					
					
					F4FB3E5194DC258AD20F691E655E0951
				,
	author={{Mohammad Naser MousaHamdan} and {l al-Bayt University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1624356
}

@book{b0,
	
	
		,
	title={{Measuring the level of accounting conservatism in the financial reports issued by the Saudi shareholding companies, Industrial Cooperation Journal in the Arab Gulf}}
		,
	author={{
			MahmoudAl -Otaibi
		} and {
			Al-Mo'Khalifa
		} and {
			Taz
		}}
		
		
		
			,
	year={2012}
			76
		
	

}

@incollection{b1,
	
	
		,
	title={{Measuring the effect of accounting reservation in the lists and financial reports and their effects on the share's market value-an applied study on the public shareholding companies listed in Palestine Stock Exchange}}
		,
	author={{
			Al-Najjar
		}}
	
	
		,
	journal={{Balqa Journal for Research and Studies}}
		
			17
			2
			
			,
	year={2014}
		
	
	,
	note={Jamil}

}

@incollection{b2,
	
	
		,
	title={{The effect of accounting conservatism and non-asymmetric of information on the costs of funding in the Jordanian shareholding companies}}
		,
	author={{
			Al-Samarah
		}}
	
	
		,
	journal={{PhD}}
		
			,
	year={2009}
		
		
			Amman Arab University
		
	

}

@incollection{b3,
	
	
		,
	title={{Accounting conservatism upon preparing the financial reports of the Saudi shareholding companies: an applied study}}
		,
	author={{
			MohammedAl-Sahly
		}}
	
	
		,
	journal={{Arab Journal for Administrative Sciences}}
		
			16
			1
			
			,
	year={2009}
		
	

}

@incollection{b4,
	
	
		,
	title={{Is Accounting Conservatism Due to Debt Equity Markets? An International Test of Contracting and Value Relevance}}
		,
	author={{
			RBall
		} and {
			Sadaka
		}}
		
	
	
		,
	booktitle={{Theories of Accounting, Available From www.ssrn.com}}
				
			,
	year={2005}
			
		
	

}

@incollection{b5,
	
	
		,
	title={{The Effect of International Institutional Factors on Properties of Accounting Earnings}}
		,
	author={{
			RBall
		} and {
			SKothari
		} and {
			ARobin
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			29
			
			,
	year={2000}
		
	

}

@incollection{b6,
	
	
		,
	title={{The Conservatism Principle and the Asymmetric Timeliness of Earnings}}
		,
	author={{
			SBasu
		}}
	
	
		,
	journal={{Journal of Accounting & Economics}}
		
			24
			
			,
	year={1997}
		
	

}

@book{b7,
	
	
		,
	title={{The impact of conservatism on the cost of debt: Conditional versus unconditional conservatism}}
		,
	author={{
			HBauwhede
		}}
		
			,
	year={2007}
		
		
			Katholieke Universiteit Leuven
		
	

}

@incollection{b8,
	
	
		,
	title={{Conservatism and Debt}}
		,
	author={{
			ABeatty
		} and {
			JWeber
		} and {
			JYu
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			45
			2
			
			,
	year={2008}
		
	

}

@incollection{b9,
	
	
		,
	title={{Biases and Lags in Book Value and their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity}}
		,
	author={{
			WBeaver
		} and {
			SRyan
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			38
			
			,
	year={2000}
		
	

}

@incollection{b10,
	
	
		,
	title={{Conditional and Unconditional Conservatism Concepts and Modeling}}
		,
	author={{
			WBeaver
		} and {
			SRyan
		}}
		
	
	
		,
	journal={{Review of Accounting Studies}}
		
			10
			2-3
			
			,
	year={2005}
		
	

}

@incollection{b11,
	
	
		,
	title={{Earnings Quality and Stock Returns}}
		,
	author={{
			KChan
		} and {
			NJegadeesh
		} and {
			JLakonishok
		}}
		
		
	
	
		,
	journal={{The Journal of Business}}
		
			79
			3
			
			,
	year={2006}
		
	

}

@incollection{b12,
	
	
		,
	title={{Income Conservatism in the U.S. Technology Sector}}
		,
	author={{
			UChandra
		}}
	
	
		,
	booktitle={{Accounting Horizons}}
				
			,
	year={2011}
			25
			
		
	

}

@incollection{b13,
	
	
		,
	title={{Managerial Legal Liability Coverage and Conservatism}}
		,
	author={{
			HChung
		} and {
			JWynn
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			46
			1
			
			,
	year={2008}
		
	

}

@incollection{b14,
	
	
		,
	title={{Valuation and Clean Surplus Accounting for Operating and Financial Activities}}
		,
	author={{
			GFeltham
		} and {
			JOhlson
		}}
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			11
			
			,
	year={1995}
		
	

}

@incollection{b15,
	
	
		,
	title={{Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information, Preliminary View}}
		
	
	
		,
	booktitle={{Financial Accounting Standards Board (FASB)}}
				Norwalk, (CT
		
			,
	year={1980}
		
	

}

@incollection{b16,
	
	
		,
	author={{
			DNGujarati
		}}
	
	
		,
	booktitle={{Basic Econometrics}}
				New York
		
			,
	publisher={McGraw-Hill Book}
			,
	year={2003}
			147
		
	
	,
	note={4th edition}

}

@incollection{b17,
	
	
		,
	title={{Evaluation of the Conservatism Level in Kuwait Stock Exchange: By Using Basu Model}}
		,
	author={{
			AHamdan
		}}
	
	
		,
	journal={{Journal of Modern Accounting & Auditing?}}
		
			7
			4
			
			,
	year={2011}
		
	

}

@incollection{b18,
	
	
		,
	title={{The Impact of Company Size, Debt Contracts, and Type of Sector on the Level of Accounting Conservatism: An Empirical Study from Bahrain}}
		,
	author={{
			AHamdan
		}}
	
	
		,
	journal={{International Journal of Business and Management}}
		
			6
			6
			
			,
	year={2011}
		
	

}

@incollection{b19,
	
	
		,
	title={{The factors affecting the degree of accounting conservation upon preparing the financial reports: Jordanian Guide}}
		,
	author={{
			AllamHamdan
		}}
	
	
		,
	journal={{Administrative Sciences Studies Journal}}
		
			1
			
			,
	year={2012}
		
		
			University of Jordan
		
	

}

@book{b20,
	
	
		,
	title={{Measurable economy-theory and practice}}
		,
	author={{
			Hussein
		} and {
			Majid
		} and {
			AfafSaeed
		}}
		
		
		
			,
	year={1998}
			,
	publisher={Dar Wa'il Publishing & Distribution}
			448
			,
	address={Amman}
		
	

}

@book{b21,
	
	
		,
	title={{Accounting Standards}}
		
		
			,
	year={2001. 2001/2002. 1986}
			,
	publisher={ICAEW}
			,
	address={London}
		
		
			Institute of Chartered Accountants of England and Wales ; Institute of Chartered Accountants of England and Wales
		
	

}

@incollection{b22,
	
	
		,
	title={{The International Standards for preparing the financial reports issued by the Council of International Accounting Standards}}
	
	
		,
	journal={{International Arab Forum for Certified Accountants}}
		
			
			,
	year={2013}
		
	
	,
	note={translated by Talal Abu Ghazaleh Group}

}

@incollection{b23,
	
	
		,
	title={{The Sarbanes-Oxley Act of 2002 and Accounting Conservatism}}
		,
	author={{
			PJain
		} and {
			ZRezaee
		}}
		
		
	
	
		,
	journal={{Working Paper Series}}
		
			,
	year={2004}
		
	

}

@book{b24,
	
	
		,
	author={{
			YassirKassab
		} and {
			Al-Sayyid
		}}
		
		,
	title={{The factors that affect accounting reservation: a field study on the Saudi shareholding companies, Trade and Funding}}
				
			,
	year={2011}
		
	

}

@incollection{b25,
	
	
		,
	title={{Studying the Effective Factors on Level of Accounting Conservatism in Financial Statements}}
		,
	author={{
			MAKhosroshahi
		} and {
			VTKhanqah
		} and {
			EGhanavati
		}}
		
		
		
	
	
		,
	journal={{Journal of Basic and Applied Scientific Research}}
		
			2
			12
			
			,
	year={2012}
		
	

}

@incollection{b26,
	
	
		,
	title={{The Information Role of Conservatism}}
		,
	author={{
			RLafond
		} and {
			LWatts Ross
		}}
		
	
	
		,
	journal={{Accounting Review}}
		
			83
			2
			
			,
	year={2008}
		
	

}

@incollection{b27,
	
	
		,
	title={{Information Consequences of Accounting Conservatism}}
		,
	author={{
			JLara
		} and {
			BOsma
		} and {
			FPenalva
		}}
		
		
	
	
		,
	journal={{European Accounting Review}}
		
			23
			2
			
			,
	year={2014}
		
	

}

@incollection{b28,
	
	
		,
	title={{An analytical study for the effect of accounting reservation on the published financial lists}}
		,
	author={{
			AbdulrahmanMohammed
		} and {
			Abdulfattah
		}}
		
	
	
		,
	journal={{Bani Swaif University, the Scientific Journal}}
		
			51
			17
			,
	year={2011}
		
	

}

@book{b29,
	
	
		,
	title={{The degree of measuring accounting conservatism in the Saudi shareholding companies; an applied study}}
		,
	author={{
			DuniaMuhsin
		}}
		
			,
	year={2013}
		
		
			King Abdulaziz University, KSA
		
	
	,
	note={unpublished MA thesis}

}

@incollection{b30,
	
	
		,
	title={{Accounting conservatism, the quality of earnings, and stock returns}}
		,
	author={{
			SHPenman
		} and {
			XJZhang
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			77
			2
			
			,
	year={2002}
		
	

}

@book{b31,
	
	
		,
	title={{Ex-ante and expost accounting conservatism, asset recognition and asymmetric earnings timeliness}}
		,
	author={{
			PEPope
		} and {
			MWalker
		}}
		
		
			,
	year={2003}
		
		
			Lancaster University/ University of Manchester
		
	

}

@incollection{b32,
	
	
		,
	title={{International Differences in Timeliness, Conservatism, and Classification of Earnings}}
		,
	author={{
			PPope
		} and {
			M&walker
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			37
			
			,
	year={1999. 1999}
		
	

}

@incollection{b33,
	
	
		,
	title={{Accounting earnings and top executive compensation}}
		,
	author={{
			RGSloan
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			16
			
			,
	year={1993}
		
	

}

@incollection{b34,
	
	
		,
	title={{Does income smoothing improve earnings informativeness}}
		,
	author={{
			JWTucker
		} and {
			PAZarowin
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			81
			1
			
			,
	year={2006}
		
	

}

@incollection{b35,
	
	
		,
	title={{A Proposal for Research on Conservatism, Financial Research and Policy}}
		,
	author={{
			RWatts
		}}
	
	
		,
	journal={{Working Paper Series}}
		
			,
	year={1993}
		
		
			University of Rochester
		
	

}

@book{b36,
	
	
		,
	author={{
			RLWatts
		}}
		,
	title={{Conservatism in accounting. Part I: explanations and implications, Part II: evidence and research opportunities}}
				
			,
	year={2003}
			17
			
		
	
	,
	note={Accounting Horizons}

}

@incollection{b37,
	
	
		,
	title={{The Link between Earnings Conservatism and Balance Sheet Conservatism and Balance Sheet Conservatism}}
		,
	author={{
			MWelker
		} and {
			ThorntonDPae
		} and {
			J
		}}
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			22
			3
			
			,
	year={2004}
		
	

}

@incollection{b38,
	
	
		,
	title={{Conservative Accounting and Equity Valuation}}
		,
	author={{
			XZhang
		}}
		
	
	
		,
	journal={{Journal of Accounting & Economics}}
		
			29
			
			,
	year={2000}
		
	

}