Paper Title
Impact of Economic Fluctuations on Enhancing the levels of Accounting Conservatism in Financial Reports

Abstract
The study aims to examine the relationship between economic fluctuations factors (Gross Domestic Product, inflation, exchange rate, and liquidity) and accounting conservatism in the financial reports issued by the banking listed on the Khartoum Stock market (KSE), and know the levels of accounting conservatism on financial reports, especially in an unstable economic situation, during a ten-year time series for a period from 2008 to 2017. The results of study shown that there is a statistically significant relationship between the accounting conservatism in the financial reports and economic fluctuations, these factors have direct and significant impact on accounting conservatism, Which makes these reports has a capability of predict the future and reduce risks and make investment decisions consistent with investment conditions Surrounding. Keywords - Accounting Conservatism, Economic fluctuation, GDP, Exchange Rate, liquidity and Inflation