The goal behind this chapter is to analyze the impact of various ownership structure elements on accounting conservatism in publicly traded banks on the Amman Stock Exchange (ASE). Specifically, these elements include managerial ownership, ownership concentration, institutional ownership, and foreign ownership. The research approach adopted for this purpose is descriptive-analytical in nature. Data regarding the identified variables were collected from the annual financial reports of 15 ASE-listed banks over the period from 2015 to 2021. Descriptive statistics—encompassing frequencies, percentages, and means—are used to interpret the data. Furthermore, through multiple linear regression analysis, the research hypotheses are tested. The outcomes of the investigation unveiled a statistically significant association between ownership structure and accounting conservatism within banks that find their place among securities on Amman bourse. Results also show that institutional ownership does not have a statistically significant impact on accounting conservatism, while managerial ownership, foreign ownership, and ownership concentration each had an individual statistical impact. Thus, it is suggested from this study that the ASE-listed banks implement institutional governance practices—aiming to strike a balance among the varied patterns of ownership so that due finance decision-making can be realized in consonance with surrounding situations.

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The Impact of Ownership Structure on Accounting Conservatism in Banks Listed on the Amman Stock Exchange: An Analytical Study

  • Omar Fareed Shaqqour,
  • Osama Mohammad Khaleel Ballout,
  • Ahmad Obeid,
  • Ghadeer Ahmad Abdelhaleem Al-Khateeb

摘要

The goal behind this chapter is to analyze the impact of various ownership structure elements on accounting conservatism in publicly traded banks on the Amman Stock Exchange (ASE). Specifically, these elements include managerial ownership, ownership concentration, institutional ownership, and foreign ownership. The research approach adopted for this purpose is descriptive-analytical in nature. Data regarding the identified variables were collected from the annual financial reports of 15 ASE-listed banks over the period from 2015 to 2021. Descriptive statistics—encompassing frequencies, percentages, and means—are used to interpret the data. Furthermore, through multiple linear regression analysis, the research hypotheses are tested. The outcomes of the investigation unveiled a statistically significant association between ownership structure and accounting conservatism within banks that find their place among securities on Amman bourse. Results also show that institutional ownership does not have a statistically significant impact on accounting conservatism, while managerial ownership, foreign ownership, and ownership concentration each had an individual statistical impact. Thus, it is suggested from this study that the ASE-listed banks implement institutional governance practices—aiming to strike a balance among the varied patterns of ownership so that due finance decision-making can be realized in consonance with surrounding situations.