{"id":4006,"date":"2025-02-27T20:22:12","date_gmt":"2025-02-27T20:22:12","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4006"},"modified":"2025-02-27T20:22:13","modified_gmt":"2025-02-27T20:22:13","slug":"%d8%af%d9%88%d8%b1-%d8%a7%d9%84%d8%aa%d8%ad%d9%81%d8%b8-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a-%d9%81%d9%8a-%d8%a7%d9%84%d8%ad%d8%af-%d9%85%d9%86-%d8%b9%d8%af%d9%85-%d8%aa%d9%85%d8%a7%d8%ab","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4006","title":{"rendered":"\u062f\u0648\u0631 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (\u062f\u0631\u0627\u0633\u0629 \u0627\u062e\u062a\u0628\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646 \u2013 \u0627\u0644\u0623\u0631\u062f\u0646)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u062f\u0648\u0631 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0646\u0633\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0644\u0642\u064a\u0627\u0633 \u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u062d\u0641\u0638\u060c \u0643\u0645\u0627 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0641\u0631\u0642 \u0627\u0644\u0633\u0639\u0631 \u0644\u0645\u0639\u0631\u0641\u0629 \u0645\u0633\u062a\u0648\u0649 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0637\u0628\u0642\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2019- 2023\u060c \u0648\u062a\u0648\u0635\u0644\u062a \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0645 \u064a\u0643\u0646 \u0644\u0647 \u062a\u0623\u062b\u064a\u0631 \u0645\u0639\u0646\u0648\u064a \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0645\u0634\u0643\u0644\u0629 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0645 \u064a\u0644\u0639\u0628 \u062f\u0648\u0631\u064b\u0627 \u0641\u0639\u0627\u0644\u064b\u0627 \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0641\u062c\u0648\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u0642<strong>\u060c \u0643\u0645\u0627 <\/strong>\u0623\u0638\u0647\u0631\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0649 \u0623\u0646 \u062d\u062c\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0643\u0627\u0646 \u0644\u0647 \u062a\u0623\u062b\u064a\u0631 \u0645\u0639\u0646\u0648\u064a \u0641\u064a \u062a\u0641\u0627\u0642\u0645 \u0645\u0634\u0643\u0644\u0629 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0647\u0630\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0637\u0631\u062f\u064a\u0629 \u0628\u064a\u0646 \u062d\u062c\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0648\u0639\u062f\u0645 \u0627\u0644\u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a\u060c \u062d\u064a\u062b \u0623\u0646 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0623\u0643\u0628\u0631 \u062d\u062c\u0645\u064b\u0627 \u062a\u0645\u064a\u0644 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0644\u062f\u064a\u0647\u0627 \u0641\u062c\u0648\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a\u0629 \u0623\u0643\u0628\u0631 \u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u062d\u062c\u0645 \u0627\u0644\u0634\u0631\u0643\u0629<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">Abstract<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">The study aimed to identify the role of accounting conservatism in reducing information asymmetry. To achieve this goal, the study used the ratio of market value to book value to measure the degree of conservatism, and used the price difference to determine the level of information asymmetry. The study was applied to banks listed on the Amman Stock Exchange during the period 2019-2023, and concluded that accounting conservatism did not have a significant impact in reducing the problem of information asymmetry in banks, indicating that accounting conservatism did not play an effective role in reducing the information gap between the different parties in the market. The results also showed that the size of the bank had a significant impact in exacerbating the problem of information asymmetry, which indicates a direct relationship between the size of the bank and information asymmetry, as larger banks tend to have a larger information gap between management and investors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Keywords:<\/strong> <strong>accounting conservatism, information asymmetry, information quality, company size<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0637\u0627\u0647\u0631 \u0639\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645 \u0639\u0644\u064a \u0631\u062c\u0628<\/strong><\/td><td><strong>\u0633\u0627\u0644\u0645 \u0645\u0641\u062a\u0627\u062d \u0633\u0627\u0644\u0645 \u0627\u0644\u0635\u0627\u0644\u062d\u064a<\/strong><\/td><\/tr><tr><td><strong>Taher Abdualsalam Ali Rajab<\/strong><\/td><td><strong>Saleem Mftah Salem Alsalehy<\/strong><\/td><\/tr><tr><td>\u0623\u0633\u062a\u0627\u0630 \u0645\u0633\u0627\u0639\u062f-\u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629\u062c\u0627\u0645\u0639\u0629 \u0645\u0635\u0631\u0627\u062a\u0629<\/td><td>\u0645\u062d\u0627\u0636\u0631-\u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629&nbsp;\u062c\u0627\u0645\u0639\u0629 \u0645\u0635\u0631\u0627\u062a\u0629<\/td><\/tr><\/tbody><\/table><\/figure>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1aQ-KNnPxfMD1ROnxCx4tf9Lg3nJgtcUh\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">\u062a\u062d\u0645\u064a\u0644<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"4006\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0644\u062e\u0635: \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u062f\u0648\u0631 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0646\u0633\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0627\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0644\u0642\u064a\u0627\u0633 \u062f\u0631\u062c\u0629 \u0627\u0644\u062a\u062d\u0641\u0638\u060c \u0643\u0645\u0627 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0641\u0631\u0642 \u0627\u0644\u0633\u0639\u0631 \u0644\u0645\u0639\u0631\u0641\u0629 \u0645\u0633\u062a\u0648\u0649 \u0639\u062f\u0645 \u062a\u0645\u0627\u062b\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0637\u0628\u0642\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0628\u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2019- 2023\u060c \u0648\u062a\u0648\u0635\u0644\u062a \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0645 \u064a\u0643\u0646 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[136],"tags":[],"class_list":["post-4006","post","type-post","status-publish","format-standard","","category----2"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4006"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4006\/revisions"}],"predecessor-version":[{"id":4007,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4006\/revisions\/4007"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4006"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4006"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}