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الرئيسية > أثر التحفظ المحاسبي في كفاءة ا...>الوصف

أثر التحفظ المحاسبي في كفاءة الاستثمار: دراسة تجريبية على شركات التأمين المدرجة في سوق دمشق للأوراق المالية

العنوان بلغة أخرى: The Effect of Accounting Conservatism on Investment Efficiency: An Empirical Study on Insurance Companies Listed in Damascus Exchange Securities
المصدر: مجلة جامعة تشرين للبحوث والدراسات العلمية - سلسلة العلوم الاقتصادية والقانونية
الناشر: جامعة تشرين
المؤلف الرئيسي: علي، عفراء (مؤلف)
المؤلف الرئيسي (الإنجليزية): Ali, Afraa
مؤلفين آخرين: حيدر، حيدر (م. مشارك) , حيدر، الفت (م. مشارك)
المجلد/العدد: مج45, ع6
محكمة: نعم
الدولة: سوريا
التاريخ الميلادي: 2023
الصفحات: 239 - 255
ISSN: 2079-3073
رقم MD: 1464662
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink
مواضيع:
التقارير المالية | التحفظ المحاسبي | المشاريع الاستثمارية | شركات التأمين | سوق الأوراق المالية | سوريا
كلمات المؤلف المفتاحية:
التحفظ المحاسبي | كفاءة الاستثمار | فائض الاستثمار | نقص الاستثمار | Accounting Conservatism | Investment Efficiency | Over-Investment | Under-Investment
رابط المحتوى:
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المستخلص: The conjunction is one of the grammatical means and textual cohesion methods, working to link sentences within a text. It connects sentences to each other, distinguishing itself from other methods such as reference, deletion, and substitution, as it does not refer to a preceding or following element. It serves to link two consecutive and sequential clauses in the syntactic structure. There are various types of conjunctions, each differing from the other in terms of its tools, performing a crucial function in the coherence and linguistic and semantic cohesion of the text. When illustrating the role and impact of conjunctions in texts, it is incumbent upon us to provide applications and evidence from the book 'Gardens of Faces' by Muhammad Khudair to elucidate the concept of conjunctions in text analysis and their role in extending textual structures, as well as connecting the bonds between sentences and words.

This study tested the impact of accounting conservatism on corporate investment efficiency, while distinguishing between over and under investment which indicate inefficiency of investment. to achieve that goal; secondary data was collected from the annual financial reports of the insurance companies listed on the Damascus Exchange Securities, which are available on the official website of that market. The number of companies reached 6 insurance companies, and the study covered an 11 year period from 2010 to 2020, with a total of 66 observations. Data was analyzed using E-views 10. The results showed that accounting conservatism has a positive effect on over-investment, this result indicates that accounting conservatism has increased the managers motivation to accept investment projects with negative net present value, while its effect on under-investment was negative, this result indicates that the conservatism has Improved investment efficiency, and encourage companies not to lose investments with positive net present value.
ISSN: 2079-3073

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