The second question is derived from the following two questions :
A. Is there an impact on the profits of financial indicators to predict failure ?
B. Is there a trace of the earning per share on the financial indicators to predict failure?
1-2 Objectives of the study :
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.
2. The methodology of the study :
Been using descriptive analytical method for the analysis of data industrial companies listed on the Amman
Stock Exchange to determine the level of the Accounting Conservatism in these companies, and clarify the
impact of the Accounting Conservatism to predict the financial failure, using the program spss to analyze the
study data, and test hypotheses to arrive at the results.
The second question is derived from the following two questions :A. Is there an impact on the profits of financial indicators to predict failure ?B. Is there a trace of the earning per share on the financial indicators to predict failure?1-2 Objectives of the study :The main objective of this study is to clarify the effect of the Accounting Conservatism to predict the financialfailure, and measure the degree of the conservatism, which is committed by industrial companies listed on theAmman Stock Exchange, by clarifying the concept of Accounting Conservatism and its standards, and clarify theconcept of financial failure and its importance, and to clarify whether there is any impact between the elementsof the Accounting Conservatism, and financial indicators to predict failure.2. The methodology of the study :Been using descriptive analytical method for the analysis of data industrial companies listed on the AmmanStock Exchange to determine the level of the Accounting Conservatism in these companies, and clarify theimpact of the Accounting Conservatism to predict the financial failure, using the program spss to analyze thestudy data, and test hypotheses to arrive at the results.
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