{"id":4135,"date":"2025-04-06T07:57:44","date_gmt":"2025-04-06T07:57:44","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4135"},"modified":"2025-04-06T07:57:45","modified_gmt":"2025-04-06T07:57:45","slug":"%d8%a7%d9%84%d8%b9%d9%84%d8%a7%d9%82%d8%a9-%d8%a8%d9%8a%d9%86-%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%88%d8%a7%d9%84%d8%a3%d8%af%d8%a7%d8%a1-%d8%a7","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4135","title":{"rendered":"\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a &#8220;\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 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2019-2023&#8221;"},"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 \u0625\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0645\u0646 2019 \u0625\u0644\u0649 2023. \u062d\u064a\u062b \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0643\u0645\u064a\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u0645\u062a\u0639\u062f\u062f \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629. \u0648\u062a\u0645 \u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0645\u0648\u0630\u062c <strong>Beaver and Ryan (2000)<\/strong>\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0645 \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0624\u0634\u0631\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0647\u0645\u0627 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 (ROA) \u0648\u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (ROE) \u0648\u0623\u0638\u0647\u0631\u062a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0648\u062c\u0648\u062f \u062a\u0623\u062b\u064a\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0644\u0649 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 (ROA) \u0648\u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (ROE)\u060c \u0648\u0628\u0647\u0630\u0627 \u062a\u0628\u064a\u0646 \u0628\u0623\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0647 \u062a\u0623\u062b\u064a\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646\u060c \u0645\u0645\u0627 \u064a\u0639\u0643\u0633 \u0623\u0647\u0645\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0629 \u0644\u062f\u0649 \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 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 (ROA)\u060c \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (ROE).<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study aimed to analyze the relationship between accounting conservatism and financial performance in banks listed on the Amman Stock Exchange during the period from 2019 to 2023. A quantitative research methodology was employed by collecting financial data from the banks and analyzing it using mixed-data multiple regression models. Accounting conservatism was measured using the Beaver and Ryan (2000) model, while financial performance was measured using two key indicators: Return on Assets (ROA) and Return on Equity (ROE). The results of the study showed a statistically significant positive effect of accounting conservatism on both Return on Assets (ROA) and Return on Equity (ROE). Thus, it was concluded that accounting conservatism has a positive impact on the financial performance of banks listed on the Amman Stock Exchange, reflecting the importance of applying accounting conservatism principles to improve the quality of financial information and enhance investor confidence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords: Accounting conservatism, financial performance, Return on Assets (ROA), Return on Equity<\/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>\u0623. \u0637\u0627\u0647\u0631 \u0639\u0628\u062f \u0627\u0644\u0633\u0644\u0627\u0645 \u0639\u0644\u064a \u0631\u062c\u0628<\/strong><\/td><td><strong>\u0623. \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u0623\u062d\u0645\u062f \u0639\u062b\u0645\u0627\u0646 \u0627\u0634\u062a\u064a\u0648\u064a<\/strong><\/td><\/tr><tr><td><strong>Taher ali rajab<\/strong><\/td><td><strong>Abed Allah ahmed Othman<\/strong><\/td><\/tr><tr><td>\u0623\u0633\u062a\u0627\u0630 \u0645\u0633\u0627\u0639\u062f\u060c \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 \u0645\u0633\u0627\u0639\u062f\u060c \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><\/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\/1NOJoNeaIPlzB64lZ-hLGZ5x-Yz0M6ihV\/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\">Download<\/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=\"4135\" 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 \u0625\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0628\u0648\u0631\u0635\u0629 \u0639\u0645\u0627\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0645\u0646 2019 \u0625\u0644\u0649 2023. \u062d\u064a\u062b \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0628\u062d\u062b \u0627\u0644\u0643\u0645\u064a\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0627\u0646\u062d\u062f\u0627\u0631 \u0627\u0644\u0645\u062a\u0639\u062f\u062f \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0637\u0629. \u0648\u062a\u0645 \u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u062d\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0645\u0648\u0630\u062c Beaver and Ryan (2000)\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0645 \u0642\u064a\u0627\u0633 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[138],"tags":[],"class_list":["post-4135","post","type-post","status-publish","format-standard","","category----2"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4135","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=4135"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4135\/revisions"}],"predecessor-version":[{"id":4136,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4135\/revisions\/4136"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}