Vol: 16, Issue: 2 2026

The Impact of CEO Characteristics on Conditional Accounting Conservatism and Its Reflection on Deferred Taxes

Hayder Abbas Abed, Full. Prof. Dr. Abedalhassin Tawfiq AL-Shabli, Full. Prof. Dr. Alaulddin Abdelwhab Hassoon

The research aims to interpret and analyze the impact of the executive manager's behavioral factors or characteristics on conditional accounting conservatism and its reflection on the application of the International Accounting Standard (IAS 12) through the measurement and estimation of deferred tax assets and liabilities in Jordanian banks listed on the Amman Stock Exchange. They also relied on the inductive approach by analyzing and evaluating the main and sub-research variables based on the financial data reports of the (14) Jordanian banks registered in the Amman Stock Exchange for the period (2017 - 2024). Certain characteristics of CEOs, particularly gender and compensation, show a direct and statistically significant association with deferred tax liabilities. At the same time, conditional conservatism emerges as the most influential explanatory variable, confirming partial mediation. This suggests that executive attributes influence taxable temporary variances through governance-related incentives and conservative financial reporting behaviors.