The Effect of Accounting Conservatism on The Value Relevance of Financial Reports: An Applied Study on Banks Listed on The Damascus Stock Exchange

Abstract

The aim of this research is to study the effect of accounting conservatism on the by value relevance of financial reports in banks listed on the Damascus Securities Exchange. The study sample consisted of /11/banks, for the period from 2011 to 2019. The value relevance of the financial reports has measured by price measure, while the accounting conservatism has measured through the MTB measure, the ratio of the market value of equity to the book value of net assets, and using the SPSS program. The study found that the value of the R² is 54.3%, which indicates the appropriateness of the accounting information and therefore The value relevance of the financial reports of the banks listed on the Damascus Securities Exchange, and the study also found that the accounting conservatism affects the value relevance of the financial reports of the banks listed in the Damascus Securities Exchange, as it increases the relevance of the accounting information.