مدى تأثير التحفظ المحاسبي على الاداء المالي للمؤسسة الإقتصادية- دراسة ميدانية

Abstract

The aim of the study is to identify the extent of the impact of the accounting reservation on the financial performance of the economic institution through its effect on the information contained in the financial statements, using the descriptive approach in the theoretical side, and the field study in the applied side by analyzing the data collected from the study sample represented in 30 samples From practicing the accounting profession during the year 2020, depending on two variables in the study, the independent variable is accounting reservation and the dependent variable is financial performance, and this study concluded that the accounting reservation depends on choosing the accounting methods and policies produced by the accounting standards for the report in evaluating the elements of the financial statements It also concluded that there is a statistically significant effect of the accounting reservation variable on the financial performance from the point of view of the study sample individuals, and the study suggested conducting more studies in the field of accounting reservation and its performance evaluation, and increasing the interest of industrial companies' administratio ns with accounting reservation, encouraging them and activating their policies to improve performance These companies.