The main objective of this study is to clarify the effect of the Accounting Conservatism to predict the financial
failure, and measure the degree of the conservatism, which is committed by industrial companies listed on the
Amman Stock Exchange, by clarifying the concept of Accounting Conservatism and its standards, and clarify the
concept of financial failure and its importance, and to clarify whether there is any impact between the elements
of the Accounting Conservatism, and financial indicators to predict failure.