The impact of CEO behavior characteristics on unconditional accounting conservatism and their reflection on deferred tax liabilities in Jordanian banks.

Abstract

This research aims to interpret and analyze the impact of executive management behavioral factors or characteristics on unconditional accounting conservatism and its reflection on the application of International Accounting Standard (IAS 12) by measuring and estimating deferred tax liability in Jordanian banks listed on the Amman Stock Exchange for the period (2017-2024). Researchers obtained data for the practical application from the financial statements of a selected sample of (14) Jordanian banks listed on the Amman Stock Exchange and analyzed them statistically. The research concluded, through the statistical analysis results, that (executive management compensation, gender, profitability, and unconditional accounting conservatism) are the most influential factors on the emergence of deferred tax liability in Jordanian banks. The research recommends that the banks in the sample increase the representation of women (gender) as executive managers, given that previous studies have demonstrated their ability to promote conservative accounting policies and avoid tax risk