PhD Dissertation at the University of Basrah Examines Behavioral Factors in Accounting Conservatism
A PhD dissertation at the College of Administration and Economics, University of Basrah, examined the impact of behavioral factors on accounting conservatism and its implications for deferred taxes, through a comparative study of the application of International Accounting Standard (IAS) 12.
The dissertation, submitted by student Haider Abbas Abd Mohammed, aimed to analyze the impact of executive characteristics on conditional accounting conservatism and its implications for deferred taxes.
The study included developing an analytical model linking executive characteristics, accounting conservatism, and deferred taxes, applied to Jordanian banks and insurance companies.
The results demonstrated the impact of certain executive management characteristics on deferred tax assets and recommended strengthening governance, oversight, and adherence to international accounting standards.
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