A Comparative Study of Accounting Conservatism Practices among Banks Operating in The Arab Region

Document Type : Original Article

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Accounting Department Higher Institute for Advanced Administrative Sciences and Computers

Abstract

The paper aims to investigate the effect of the bank type (conventional vs. Islamic banks) on the level of accounting conservatism of the financial reporting in conventional vs. Islamic listed banks in Arab region using a sample contains 136 bank-year observations over the period (2013-2016), in addition to use judgmental sample contains 204 bank-year observations to make more tests over long period (2012:2017),  we find that Islamic bank are less likely to use accounting conservatism relative to conventional banks. Due to more and timelier recognition of loan loss provisions relative to changes in loan charge off in conventional bank.  

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