A PHD DISSERTATION AT THE UNIVERSITY OF BASRAH EXAMINES THE IMPACT OF BEHAVIORAL FACTORS ON ACCOUNTING CONSERVATISM REGARDING DEFERRED TAXES

A PhD dissertation at the College of Administration and Economics, University of Basrah, examined the impact of behavioral factors on accounting conservatism regarding deferred taxes through a comparative study of the application of International Accounting Standard no. (12)

The dissertation, submitted by student Haider Abbas Abdul Mohammed, aimed to measure and analyze the impact of the executive manager's behavioral factors on conditional accounting conservatism and its reflection on deferred taxes.

The dissertation included the development of a comprehensive analytical model that combines the characteristics of the executive manager, conditional accounting conservatism, and deferred taxes under the application of  no.12, specifically focusing on Jordanian banks and insurance companies.

The dissertation concluded that certain administrative characteristics of the executive manager have a direct impact on deferred tax assets.

The study recommended the need to activate governance mechanisms and enhance the role of regulatory bodies in Jordanian banks and insurance companies, in order to reduce practices that may affect the quality of financial reports and enhance compliance with international accounting standards.