Abstract
The research aimed to test the effect of accounting conservatism on financial performance and to show the level of its practices in a group of telecommunications companies (Asia Cell Company, Zain Company, and Jordan Telecom Company) by evaluating the performance of those companies using the financial ratios method, and to achieve the objectives, the research dealt with a sample of (3) Companies during a time series spanning the period (2012-2021), and accounting conservatism was measured according to the accruals method, and performance was evaluated based on financial ratios, and variables were measured quantitatively and statistically, and the results showed that companies practice accounting conservatism when disclosing the results of their financial position And at varying rates, and that there is an impact of accounting conservatism on financial performance, and that the principle of conservatism still receives wide attention and imposes its strength on accounting practices and procedures The research recommended that companies that follow conservative accounting policies should not abandon the application of those policies and the need to continue applying it when preparing financial statements reports because it enhances the ability of those reports to evaluate and improve accounting performance
