Abstract
The study dealt with the impact of accounting conservatism on financial performance, using accounting standards associated with determining the impact of accounting conservatism on the fairness and credibility of financial statements, determining the positive and negative dimensions of accounting conservatism on financial performance, and trying to show the negative aspects of applying accounting conservatism to financial performance. The importance of research for accounting conservatism (positive) (negative) in the light of performance, which prompted the researcher to try to measure the impact of accounting conservatism on the quality of the financial and accounting performance of the financial statements, as well as the trend towards expanding, applying or maintaining the application of accounting conservatism policies when measuring and accounting disclosure in the financial statements. Accounting conservatism on the quality characteristics of accounting information, and the researcher recommends conducting more studies to test the feasibility of canceling accounting conservatism and its impact on financial performance. And to be professional and professional organizations This supervisory authority is responsible for following up on these practices to ensure their safety and to be within the acceptable level
