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Accounting conservatism Does business strategy and investment level matter?

机译：会计保守主义做业务战略和投资水平问题？

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This study aims to contribute to the ongoing debate over accounting conservatism through examining whether the corporate strategy can provide a logical justification for the conservatism, and whether this justification is consistent with or contradicts the contractual justification. In this context, the study examines the impact of corporate strategy on the level of conservatism in financial statements, and the impact of the level of conservatism on corporate investment level. Using data from a sample of non-financial Saudi listed companies, the results show that prospector companies are more likely to provide more conservative financial statements, and the level of conservatism influences investment level. The results also show that the integration between corporate strategy and the level of conservatism influence the level of investment. These results suggest that accounting conservatism can be explained in the context of both business strategy and contractual benefits. Also, the results imply that adopting business strategy could influence the financial reporting process.
机译：本研究旨在通过审查企业战略是否可以为保守主义提供逻辑理由，以及该理由是否与合同理由保持良好的逻辑理由，为正在进行的辩论提供贡献。在这方面，该研究探讨了企业战略对财务报表中保守主义水平的影响，以及保守主义水平对企业投资水平的影响。结果从非金融沙特市上市公司的样本，结果表明，博览公司更有可能提供更多保守的财务报表，保守主义的水平影响投资水平。结果还表明，企业战略与保守主义程度之间的融合影响了投资水平。这些结果表明，可以在经营战略和合同福利的背景下解释会计保守主义。此外，结果意味着采用业务战略可能会影响财务报告过程。

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