التحفظ المحاسبي وأثره على جودة الأرباح بالتطبيق على الشركة السودانية للاتصالاات (سوداتل)

The study aimed to defined the accounting conservatism and how to measure it, And defined it’s effect on profits quality. The study used the deductive and analytical descriptive method for data collection and primary data analysis. The study applied in Sudanese Telecommunications Company between 2009- 2017. The main results of the study that the Sudanese Telecommunications Company does not practices the accounting conservatism within the period the study covered, and the accounting profits for Sudanese Telecommunications Company doesn’t quality where swing between over and low and sometimes arrived to loss level. The study recommended the Sudanese Telecommunications Company to use accounting conservatism when preparing the financial statements specially in the inflation period in order to not recognize unrealized profits in the statements and effect on it’s quality of accounting profits in short and long terms.