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Conservatism in accounting is an approach to control the reaction of the management to the good news by not counting for it unless it happened and bad news by counting for it even if it did not happen, aiming to avoid understatement of liabilities and expenses or overstatement of assets and revenues which in turn increase the creditability of the reported financial information (see for instance, Hellman, 2008, Watts, 2003; Basu, 1997). Previous studies pointed out numerous benefits for accounting conservatism and of these are: Lin et al. (2017) on a sample of all firms listed on the Taiwan Stock Exchange over the period 20062014 investigated the influence of conservatism on the value of cash holdings and the results show that conservatism has a positive impact on the value of cash holdings. Ettredge et al. (2016) used all class action securities lawsuits filed in federal courts over the period 1996–2011 to study the impact of accounting conservatism on litigation and found that accounting conservatism is a protection from litigation risk. Khalifa and Othman (2015) on a sample of firms in 13 MENA countries over the period 2004– 2007 examined the impact of conservatism on the cost of equity capital and the results revealed that conservatism has a negative impact on the cost of equity capital. Lee et al. (2015) studied using a sample of all Abstract

IFRS and conditional accounting conservatism: An empirical study of banks in Egypt and the UAE