4-3 Test Results hypotheses :
1- The first major hypothesis :
Ho1: Ho1: shall not be required for industrial companies listed on the Amman Stock Exchange acceptable
degree of conservatism.
I have been using the test Multiple Linear Regression to test whether industrial companies listed on the Amman
Stock Exchange is committed to conservative accounting, which measures the test more than independent
variable on the dependent variable, and using the model (Basu, 1997), which depends on the relationship
between earnings and stock returns, where were measured response rate additional bad news compared with the
good news through regression coefficient β, which reflects the changing interactive Rit × RDit, where the sample
uses stock returns a reference to the nature of the news, if the stock returns is positive, it indicates to news good,
and if it returns the stock is negative, it refers to the bad news, and according to the decision rule:
Table (4) multiple linear regression testing The results of the first major test the hypothesis
4-3 Test Results hypotheses :1- The first major hypothesis :Ho1: Ho1: shall not be required for industrial companies listed on the Amman Stock Exchange acceptabledegree of conservatism.I have been using the test Multiple Linear Regression to test whether industrial companies listed on the AmmanStock Exchange is committed to conservative accounting, which measures the test more than independentvariable on the dependent variable, and using the model (Basu, 1997), which depends on the relationshipbetween earnings and stock returns, where were measured response rate additional bad news compared with thegood news through regression coefficient β, which reflects the changing interactive Rit × RDit, where the sampleuses stock returns a reference to the nature of the news, if the stock returns is positive, it indicates to news good,and if it returns the stock is negative, it refers to the bad news, and according to the decision rule:Table (4) multiple linear regression testing The results of the first major test the hypothesis
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