1.1 The problem of the study :
The failure of the financial risks that threaten the continuity of companies, leading to a halt established for
conduct of their business, because of its inability to pay its obligations on them, and thus exit from the market.
Most studies have focused on finding and research tools from which to predict the financial failure before it
occurs sufficiently in advance to find appropriate solutions, and avoid falling losses (Moses et al, 2012, p127).
This study seeks to clarify whether there is a trace of the Accounting Conservatism to predict financial failure in
Industrial Corporations listed on the Amman Stock Exchange, in order to help the administration avoid falling
into the failure, and try to be addressed before it happens, and that is reflected in turn on the degree of disclosure
in the financial statements that the base important information to decision makers within the facility, and outside,
as well as the degree of knowledge that the conservatism abide by these companies, and the problem of the study
are summarized by answering the following questions :