5. Conclusions and Recommendations
5-1 Conclusions
5-1-1 first major hypothesis conclusions:
Computer results showed that industrial companies listed on the Amman Stock Exchange is committed to an
acceptable degree of Accounting Conservatism. The fact that the medium is the relationship r = 0.466 and 0.217
independent variables explain the change in the dependent variable.
5-1-2 second major Hypothesis conclusions :
The results of the computer and having the effect of the Accounting Conservatism on the predictability of
financial failure in industrial companies listed on the Amman Stock Exchange, and is a relationship medium fact
r = 0.557 and the independent variables explain 0.31 change in the dependent variable, and the results showed
that the ratio of net working capital to total assets, the proportion of the balance of retained earnings to total
assets are statistically significant at the 0.05 level, which indicates the presence of statistically significant effect
in the predictability of financial failure in industrial companies listed on the Amman Stock Exchange.