5-2 Recommendations :
Through the results of the study showed that the companies in the sample surveyed is committed to an
acceptable degree of Accounting Conservatism, the study recommends :
1- The study recommends legislative bodies in the Amman Financial Market compel companies to
contribute to the general level of the average of the Accounting Conservatism, because it reduces the
risk of financial failure .
2- The study recommends audit firms operating in Jordan to work on activating the control over the
reservation's commitment to its customers accounting when preparing financial reports, through
increased audit procedures to verify the terms of the profits, which will increase the transparency and
fairness of the financial statements .
3- enter the Accounting Conservatism within the financial indicators to predict failure.