Al-Qudah, Laith Akram Muflih; Al-Qudah, Hanan Ahmad; … - In: Cogent business & management 9 (2022) 1, pp. 1-15
The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept. This study's sample consists of 16 banking institutions listed on the Amman Stock Exchange (ASE) and 64 observations...