التحفظ المحاسبي واثره على جودة الارباح

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.