Accounting & Taxation المحاسبة والضرائب

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Browsing Accounting & Taxation المحاسبة والضرائب by Author "Areen Khalid Mustafa Tarayra"

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    The Impact of Corporate Governance on Risk Management and the Relevance of Accounting Information: An applied study on banks listed on the Palestine and Jordan Stock Exchanges
    (Al-Quds University, 2025-05-21) Areen Khalid Mustafa Tarayra; عرين خالد مصطفى طرايرة
    Abstract This study aims to analyze the impact of corporate governance on risk management and the importance of accounting information in banks listed on the Palestine and Amman Stock Exchanges, during the period from 2019 to 2023. The study measured governance through a set of indicators: board size, independence, ownership structure, number of board meetings, and academic qualifications of board members. Risk management was measured using the capital adequacy ratio, non-performing loans ratio, and the operating costs-to-operating revenues ratio. The importance of accounting information was measured through earnings per share, book value per share, and cash flow from operations. The study adopted a descriptive analytical approach, and a panel data model was applied using multiple linear regression using EViews software to a sample of 20 banks (6 Palestinian banks and 14 Jordanian banks). The results showed a statistically significant relationship between corporate governance indicators, some risk management variables, and the importance of accounting information. It was found that board independence and the number of board meetings were positively related to improved capital adequacy ratios and operational efficiency, while board size and the academic qualifications of some members had varying effects. The study reached several recommendations, most notably: the need to strengthen the independence of boards of directors, increase the effectiveness of their meetings, and develop ownership structures to enhance the efficiency of risk management and the quality of financial disclosure in Palestinian and Jordanian banks. Keywords: Corporate Governance, Risk Management, Accounting Information Relevance, Capital Adequacy, Non-performing Loans, Operational Efficiency, Board Structure, Ownership Structure, Panel Data, Banks, Palestine Stock Exchange, Amman Stock Exchange Prepared By: Areen Khalid Tarayra Supervisor: Dr. Firas Barakat