التحفظ المحًاسبي في ظل حوكمة الشركاث وأثره على وجودة الأرباح )دراسة حالة بنك فيصل الإسلامي السوداني( - Accounting Conservatism under the Corporate Governance and its Impact on the Earnings Quality (Case Study of Faisal Islamic Bank- Sudan)

Abstract

إش ا رف الدكتور: عبدالرحمن عادل خميل أستاذ المحاسبة المساعد جامعة النيمينAbstract The study tackled the accounting conservatism under the corporate governance and its impact on the profits' quality. The problem of the study is represented in a number of queries top of them : is there a statistical correlation between the accounting conservation under the governance and the continuity of profits' flowing, is there a statistical correlation between the accounting conservation under the corporate governance and the predictability of the accounting profits, is there a statistical correlation between the accounting conservation under the corporate governance and the truthful representation of the accounting conservatism. The study aimed to clarify the relation between the accounting conservatism under governance and the continuity of the profits' flowing, to explain the relation between the accounting conservatism under the corporate governance and the predictability of the accounting profits, to explain the between the accounting conservatism under the corporate governance and the truthful representation of the accounting conservation. The hypothesis of the study : - The first hypothesis ;there is statistical correlation between the accounting conservatism under governance and the continuity of the profits 'flowing, - The second hypothesis ; there is statistical correlation between the accounting conservation under corporate governance and the predictability of the accounting profits, - The third hypothesis there is statistical correlation between the accounting conservatism under the corporate governance and the truthful representation of the accounting conservation. To test the study's hypothesis, the researcher used the descriptive analytic method, where the researcher selected a random sample from the employees at Faisal Islamic Bank. ز The study reached to several results top of them: that the accounting conservation under the corporate conservatism reducing the chances of the opportunism of the administrative rewards on the profit inflation, the matter that made profits represented truthfully the fact of activity, that the accounting conservation under the corporate governance enhancing the governance mechanism and following fixed accounting policies that gives closer predictive ability on the accounting profit, and that the accounting conservation under the corporate governance leads to the continuity of the profits' flowing. The researcher recommended to; the necessity of following fixed policies as they give a predictive ability of the accounting profits, the level of the accounting conservatism must be high, the matter that leads to the reduction of profits, manipulation , cheating and increase of the predictive ability, and the necessity of selecting the accounting policies , the matter that prevents the manipulation in the financial lists and ensures the financial performance safety, and makes profits express the fact of the activity