أثر التحفظ المحاسبي على قياسات القيمة العادلة في القوائم المالية: دراسة تحليلية تطبيقية

1.6 المراجع العربية:

1. أبو نصار، م &، حميدات، ج. (2013) معايير المحاسبة والإبلاغ المالي الدولية "الجوانب النظرية والعملية"(Vol. 3). عمان: دار وائل للنشر.

2. الجعارات، خ &، الطبري، م.. (2013) مخاطر القياس المحاسبي وانعكاسها في القوائم المالية إبان الأزمة المالية العالمية. مجلة كلية بغداد للعلوم الاقتصادية الجامعة 24.

3. الخطيب، ح& ، القشي، ظ. (2004) وجه معايير المحاسبة نحو القيم العادلة والدخل الاقتصادي وأثر ذلك على الاقتصاد. مجلة جامعة الزيتونة الأردنية2(2). . مسترجعة من: (ابريل 23، 2026(

https://ketabonline.com/ar/books/104021

4. بوكساني، ر &، أوكيل، ن. (2010) مبدأ التكلفة التاريخية بين الانتقاد والتأييد في ظل توجه المعايير المحاسبية الدولية نحو القيمة السوقية العادلة،. الملتقى العلمي الدولي الأول حول النظام المحاسبي والمالي الجديد في ظل المعايير المحاسبية الدولية. الجزائر: المركزالجامعي بالوادي.

5. درغام، م. م &، أبو فضة، م. م.أ(2009) أثر تطبيق أنموذج الأداء المتوازن(BSC) في تعزيز الأداء المالي الاستراتيجي للمصارف الوطنية الفلسطينية. مجلة الجامعة الإسلامية "سلسلة الدراسات الإنسانية".

2.6 المراجع الجنبية:

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4. Board, I. A. (2016). FRS,13 Fair Value Measurement. Retrieved from FRS: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-13-fair-value-measurement.pdf?bypass=on.

5. Boatsman, J., & Robertson, J. (1974). Policy-Capturing on Selected Materiality Judgments. The Accounting Review, 49(2), 342-352. Retrieved Mar 31, 2026, from https://www.jstor.org/stable/245107.

6. Catty, J. P. (2012). The Professional's Guide to Fair Value: The Future of Financial Reporting. New Jersey: Wiley.

7. CFI. (2020, Jul 28). Accounting Conservatism. Retrieved Mar 31, 2026, from CFI: https://corporatefinanceinstitute.com/resources/accounting/accounting-conservatism/.

8. ÇİÇİN, F. N., & SAYIN, S. (2024). Understanding Artificial Intelligence Along with Legal and Ethical Issues. Journal of Oncological Sciences, 10(2), 105-114. doi:10.37047/jos.2023-99598,

9. Elshafie, E. (2023). Critical audit matters: litigation, quality and conservatism. Review of Accounting and Finance, 22(3), 294–328. doi:10.1108/RAF-05-2022-0147.

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12. Givoly , D., & Hayn, C. (2002). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics, 29(3), 287-320. doi:10.1016/S0165-4101(00)00024-0.

13. Hartam, W., & Kresnawati, E. (2022). Accounting Conservatism and Earnings Management: Moderating Effect of the Corporate Life Cycle. doi:10.2991/aebmr.k.211225.041.

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17. Laux, C., & Leuz, C. (2010). Did Fair-Value Accounting Contribute to the Financial Crisis? Journal of Economic Perspectives, 24(1), 93–118. Retrieved Apr 23, 2026, from https://www.aeaweb.org/articles?id=10.1257/jep.24.1.93.

18. Menicucci, E. (2015). Fair Value Accounting:Key Issues Arising from the Financial Crisis. London: Palgrave Macmillan Studies in Banking and Financial Institutions. doi:10.1057/9781137448262.

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24. Rahmadani, I., Rahayu, R., & Rahman, A. (2019, Aug 31). THE EFFECT OF CONSERVATISM ACCOUNTING ON FAIR VALUE OF COMPANIES LISTED IN INDONESIA STOCK EXCHANGE. Journal of Arts, Humanities and Social Sciences, 2(4), 5-15. Retrieved Apr 1, 2026, from https://shikshansanshodhan.researchculturesociety.org/wp-content/uploads/SS201908002.pdf.

25. Salehi, M. (2025, Jan 12). The relationship between financial statement comparability and accounting conditional and unconditional conservatism. Asian Journal of Accounting Research, 10(3), 222-241. doi:doi.org/10.1108/AJAR-04-2024-0155.

26. Salehi, M., Sarnish, T. G., & Rababah, A. (2025, Jan 12). The relationship between financial statement comparability and accounting conditional and unconditional conservatism. Asian Journal of Accounting Research, 10(3), 222-241. doi:10.1108/AJAR-04-2024-0155.

27. Vescovo, S. (2023, Dec 7). Rise of the Machines: The Future of Intellectual Property Rights in the Age of Artificial Intelligence. Brooklyn Law Review, 89(1), 221-259. Retrieved from https://brooklynworks.brooklaw.edu/blr/vol89/iss1/5.

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29. WONG, C. H., YEO, H. C., LEE, R., LEOW, R. P., LIM, W. L., CHIEW, A., . . . LEE, A. (2017, Aug 16). Data: Engine for Growth – Implications for Competition Law, Personal Data Protection, and Intellectual Property Rights. Retrieved from CCS: https://www.ccs.gov.sg/resources/publications/occasional-papers---research-papers/data--engine-for-growth---implications-for-competition-law--personal-data-protection--and-intellectual-property-rights/.