An Accounting Model to Measure Profit Accounting Conservatism in the Industrial Jordanian Public Joint- Stock Companies Listed in Amman Stock Exchange during the Period 2008-2014

This study aimed at measuring the accounting Conservatism for the industrial Jordanian joint stock companies through applying Basu's, 1997, model. The study relied on the analytical descriptive method in the data collection process, which are represented in the financial lists of the industrial Jordanian joint stock companies from the period 2008- 2014. The population consisted of all joint stock industrial Jordanian joint stock companies that are listed in Amman Stock Exchange (N= 77 companies). The sample included (59) companies representing (76%) of the population. The study reached to a set of results, namely: there is a significant statistical effect for the share market revenues in case of the bad news compared with the share market revenues in case of the good news.