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Information Sciences Letters

Information Sciences Letters

Abstract

The research investigates the adoption of accounting conservatism and its managerial determinants in Saudi Arabia during COVID-19 era. firstly, we analyzed the academic literature and developed the framework of accounting conservatism in terms of definition, advantages, motivations and scientific theories. Secondly to conduct our empirical study where we choose a sample consisted of 100 firm years observations which represented the financial statements of the top 50 firms listed in the stock market in terms of size during two years. Going further, the accounting conservatism mean was 0.4315 during COVID-19 era. the researchs results illustrated empirically a positive relation between accounting conservatism, managerial ownership, institutional ownership, board of directors size and profitability among the sample. and a negative relation between accounting conservatism, board of directors independence, board of directors duality, firm size and leverage.

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