Author(s): Omar Fareed Shaqqour
The goal of this paper is to study the moderating effect of the firm's performance on the relation between the ownership structure and the Accounting Conservatism Level (ACL) in Jordanian industrial firms listed in Amman Stock Exchange (ASE). The study population consisted of Jordanian industrial listed firms during the period 2013-2017. The sample of the study is 48 industrial firms, and the number of study data is 240. Many statistical methods were applied to analyze data, such as standard deviations, mean to descript the study variables, in addition to the simple regression to test the hypotheses. The study found that there is no relation between ownership determinants represented by institutional ownership, family ownership, foreign owners, and owners concentration, and ACL in Jordanian industrial listed firms, as well as, the study found that the firm's performance measured by Return on Assets (ROA) moderated the relation between the ownership determinants represented by institutional ownership, family ownership, and owners concentration, and ACL in Jordanian industrial listed firms, but does not moderated the relation between the foreign owners and ACL.