Accounting & Taxation المحاسبة والضرائب
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- ItemDeterminants of Profitability for Banks Operate in Palestine(Al-Quds University, 2020-01-11) Ibrahim Omar Abdul-Aziz Eriqat; ابراهيم عمر عبد العزيز عريقاتThis research aims to study the determinants that impact the profitability of banks in Palestine in two ratios (ROA and ROE) over the periods of (2014-2018). It is crucial to mention that variables in this study are categorized into two groups: firstly, internal (bank specific determinants) which are selected in this study as follows: bank size, capital adequacy ratio (CAR), credit risk (CR), management efficacy (E) and liquidity (L). Secondly, external (macroeconomic determinants) which are the annual growth rate (GDP) and inflation rate. This study depends on secondary data that published on Palestinian Monetary Authority (PMA) website as data source for banks specific determinants while economic trend, PMA website and Palestinian Central Bureau of Statistics are used to collect information about the annual inflation rate and annual growth rate (GDP). After collecting data, the study used OLS assumption and two separate regression models, which includes two separate equations in the analyzing phase. Furthermore, as to the effect of internal determinants, the results reflect that all of internal determinants except of capital adequacy ratio are statistically significant and associated to banks profitability. Each of credit risk, management efficiency, and liquidity ratios are negatively associated to profitability, on the other hand the size determinant reflects positive effect on profitability in accordance to ROA ratio measure. In terms of ROE the results showed that only the size ratio and credit risk ratio are significant and associated to profitability. Besides, there is no evidence found that inflation rate and GDP are determinants for profitability, both proxies appear to be insignificant. This study proposes some recommendations to enhance the profitability of banks in Palestine which can be summarized as follows: 1- Growing in assets must be followed in a full exploited of resources. 2- Banks management need to focus on both of quality and quantity of loans and other granted credits for the purpose to reduce the provisions amount. 3- Banks management should efficiently seek out the optimal cost function to reduce costs as possible. 4- Attracting more deposits enhance banks profitability due to their responsibility about enhancing different banks credit activities that positively related with profits.
- ItemThe Effect of Adopting Enterprise Risk Management Framework on Financial Performance of the Pharmaceutical Industry in Palestine.(Al-Quds University, 2022-03-23) YARA "BASEM HENRY' BUTROS ABEDRABBO; يارا "باسم هنري" بطرس عبدربههدفت هذه الدراسة الى البحث في أثر تبني اطار ادارة المخاطر (ERM) على الاداء المالي لقطاع الأدوية في فلسطين، لشركات الأدوية المدرجة في بورصة فلسطين ، حيث كانت مدة الدراسة من 2016 لغاية 2020. تكونت مجتمع البحث من اربع شركات ادوية بنسبة 80% من قطاع الأدوية. تم فحص الفرضيات من خلال التقارير الإدارية والبيانات المالية المنشورة لمجتمع البحث لفترة خمس سنوات، بالإضافة إلى المعلومات المستخرجة من الجهاز المركزي للإحصاء الفلسطيني.(PCBS) ، الموقع الإلكتروني لبورصة فلسطين (PEX)، وموقع لجنة المنظمات الراعية التابعة للجنة تريدواي (COSO). تتكون متغيرات البحث من إطار إدارة المخاطر كمتغير مستقل ، الذي يتمثل في النسب التالية (نسبة سعر السهم الى القيمة الدفترية ، ونسبة الاصول الغير ملموسة، ونسبة النقد وما يعادله لمجموع الاصول الكلي) ، والأداء المالي لشركات الأدوية كمتغير تابع، الذي يتمثل بالمتغيرات التالية (نسب الدوران ، ونسب الربحية التشغيلية ، والأعمال التجارية والمالية، و نسب المخاطر) ، بينما كانت متغيرات التحكم في البحث هي (الحصة السوقية ،معدل النمو، وحوكمة الشركات). يقوم هذا البحث بتقييم العلاقة الكمية بين إطار إدارة المخاطر والأداء المالي ، من خلال استخدام وتحليل المعلومات الادارية والمالية للشركات والنسب المالية لدراسة العلاقة ما بين المتغيرات. اعتمد البحث العديد من التحاليل الإحصائية منها اسلوب تحليل البيانات الجدولية، الاحصاء الوصفي، ومقاييس الارتباط . أظهرت النتائج ان اعتماد وتنفيذ اطار ادارة المخاطر يظهر تأثير مهم وكبير على الأداء المالي لشركات الأدوية في فلسطين. بناءً على نتائج البحث ، تهدف التوصيات إلى رفع وعي موظفي شركات الأدوية بأهمية إطار إدارة المخاطر، وضمان كفاءة وفعالية تنفيذه، وضرورة اعتماد نموذج إدارة المخاطر في كافة الاقساك، والتركيز أخيرًا على التدريب المستمر على المعرفة الفعالة لنظام إدارة المخاطر المؤسسية واستخدامه من قبل المديرين والموظفين.
- ItemEffect of Implementing IFRS 15 on Earnings Quality in Palestinian Listed Corporations(Al-quds University, 2022-08-21) Aida Haitham Hussein Mousa; عايده هيثم حسين موسىThis study aims to examine the effect of adopting IFRS 15 on earnings quality for 15 Palestinian listed corporations covering the period from 2014 to 2021, as well as to investigate if the effect varies between the sectors where these companies operate in (Service, Investment and Manufacturing). However, to achieve such purposes, two main models were used to measure earnings quality; Modified Jones Model – discretionary accruals (John, 1995) and Ohlson Model – value relevance (Ohlson, 1995). This study is considered the first one to investigate the effect of the IFRS 15 adoption using analytical approach, in addition to its role in highlighting the importance of the credibility when recognizing revenues. The study panel data consist of the financial statements for 15 companies covering 8 years (2014 – 2021), therefore, the total number of observations is 120. These companies are divided into 3 service companies; 7 investment companies and 5 manufacturing companies. The financial data are split into 2 parts; Before IFRS 15 which are related to the period from 2014 – 2017, and After IFRS 15 from 2018 to 2021 as the standard was officially and mandatory implemented on 01/01/2018. The results show that; for the main Modified Jones model, we can confirm that there is a statistically significant impact of implementing IFRS 15 on earnings quality; while not all sectors were affected by the adoption when using this model. On the other hand, for Ohlson Model, the adoption affected earnings quality in general, and it also affected the sectors, but only investment sector scored an increase in value relevance. Finally, we recommend to investigate more about how the effect of IFRS 15 varies between different sector by having large number of listed companies for each sector and in different political and financial situation; in addition to applying the same models in the Middle East to figure out the differences and how adopting Jones Model and Ohlson Model varies between different countries and economies. تهدف هذه الدراسة إلى التحقق من أثر تطبيق المعيار الدولي لإعداد التقارير المالية رقم 15 على جودة أرباح 15 شركة فلسطينية مدرجة للأعوام من 2014 إلى 2021، إضافة إلى معرفة إذا كان الأثر يختلف بين القطاعات التي تعمل فيها هذه الشركات (قطاع الخدمات، قطاع الاستثمار، والقطاع الصناعي). ولتحقيق هذه الغاية؛ فقد تم الاستعانة بنموذجين رئيسيين للتحليل وهما؛ أولا، نموذج جونز المعدل والخاص بالاستحقاقات التقديرية (Jones, 1995)، ونموذج Ohlson المتعلق باختبار ملاءمة القيمة (Ohlson, 1995). وتعتبر هذه الدراسة الأولى من نوعها التي تبحث في أثر تطبيق هذا المعيار باستخدام المنهج التحليلي، بالإضافة إلى دورها في لفت الانتباه الى أهمية تعزيز المصداقية عند الاعتراف بالإيرادات. تتكون هذه الدراسة من بيانات مقطعية متمثلة بالقوائم المالية لخمسة عشر شركة تغطي 8 أعوام من 2014 ولغاية 2021، وبالتالي فإن إجمالي عدد الملاحظات هو 120 ملاحظة. وتنقسم هذه الشركات إلى 3 شركات خدماتية؛ و7 شركات استثمارية و5 شركات صناعية. كما ويتم تقسيم البيانات المالية إلى قسمين أساسيين، بحيث أن القسم الأول يتضمن القوائم والبيانات المالية للفترة قبل تطبيق المعيار أي من 2014 حتى 2017؛ أما القسم الثاني فيتضمن باقي البيانات المالية للفترة ما بعد تطبيق المعيار من 2018 إلى 2021 مع التأكيد على أنه قد تم تطبيق المعيار رسميًا وإلزاميًا في 01/01/2018. ينبغي الإشارة إلى أنه يختلف تحليل كل نموذج عن الآخر؛ حيث يركز نموذج جونز المعدل على حساب المستحقات غير الاختيارية من أجل التحقق مما إذا كان تطبيق المعيار يؤثر على جودة الأرباح أم لا، بينما يركز نموذج Ohlson على قياس القوة التفسيرية بين سعر السهم وكلاً من ربحية السهم والقيمة الدفترية للسهم الواحد. أثبتت النتائج أنه اعتمادا على نموذج جونز المعدل الرئيسي؛ فإنه يوجد أثر ذات دلالة إحصائية لتطبيق المعيار الدولي لإعداد التقارير رقم 15 على جودة الأرباح؛ إلا أنه لم تتأثر جميع القطاعات بتطبيق المعيار عند استخدام هذا النموذج. أما بالنسبة لنموذج Ohlson Model، فأفادت النتائج أنه يوجد أثر ذات دلالة إحصائية لتطبيق المعيار على جودة الأرباح بشكل عام عند قياس القوة التفسيرية بين سعر السهم وربحية والقيمة الدفترية للسهم، وإضافة لتأثيره على كافة القطاعات، لكن فقط في قطاع الاستثمار زادت ملاءمة القيمة. أخيرًا، وبناءً على نتائج الدراسة، نوصي بدراسة كيفية اختلاف تأثير المعيار الدولي لإعداد التقارير المالية رقم 15 بين مختلف القطاعات من خلال وجود عدد كبير من الشركات المدرجة لكل قطاع وفي أوضاع سياسية ومالية مختلفة. علاوة على ذلك، نوصي باتباع هذه الدراسة وتطبيق نفس النموذج في الشرق الأوسط لمعرفة كيف يختلف اعتماد نموذج جونز ونموذج أولسون بين الدول والاقتصادات المختلفة.
- ItemThe Effect of Internal Control Deficiencies on Financial Performance of Palestinian Companies(Al-Quds University, 2024-01-06) Haya N M Alayasah; هيا نبيل مصباح العيسةThe purpose of the study is to investigate the impact of internal control deficiencies, related to the (control environment, control activities, risk assessment, information and communication, and monitoring), on the financial performance of Palestinian companies. This study is considered as exploratory research and quantitative method is used. The questionnaires are distributed to the 405 employees working in the Palestinian companies. The study findings reveal that respondents perceive a medium level of implementation of the design of internal control. This suggests that there is some degree of structure and control within the organization's internal control framework, but there are deficiencies that hinder its optimal effectiveness. It is crucial for organizations to identify these areas of improvement and take appropriate actions to address them. Additionally, the study highlights that although the internal control is well designed, it is not properly applied according to the respondents' perception. This means that even though the internal control system is established, respondents perceive its implementation as poor. The results indicate a medium value for the operation of internal control, suggesting that some aspects of internal control are functioning adequately, but there is room for improvement in certain areas. Furthermore, the study reveals that the individuals performing the control lack the necessary authority to carry out their responsibilities effectively. The study also results that, the person performing the control does not possess the necessary authority to perform the control effectively. Results indicate there is an unclear separation between the senior executive management and the board of the director in my company. Results indicate that company does not have definite proper objectives, which means that respondents perceive that their company does not identify proper goals and objectives, or that the company does not communicate its goals and objectives. Results indicate that management does not have specified staff who are in charge of coordinating the different activities in the company to confirm proper communication on internal controls Based on these findings, the study recommends that organizations prioritize ongoing monitoring and evaluation of their internal control systems. This is essential to ensure that the systems remain relevant and effective in a constantly evolving business environment. By regularly assessing and improving their internal control mechanisms, organizations can enhance their financial performance and mitigate the risks associated with internal control deficiencies.
- Itemاثر الالتزام بمبادئ الحوكمة على العلاقة بين سلامة نظام الرقابة الداخلية ومستوى الربحية " الشركات المدرجة في بورصة فلسطين"(Al-Quds University, 2021-12-14) ضحى خالد رشيد دوده; Duha khaled Rasheed Dawadehهدفت الدراسة الى فحص اثر الالتزام بمبادئ الحوكمة على العلاقة بين سلامة نظام الرقابة الداخلية ومستوى الربحية على الشركات المدرجة في بورصة فلسطين.و انتهجت الدراسة المنهج الوصفي الكمي. وتم جمع البيانات اللازمة حول متغير سلامة نظام الرقابة الداخليه من خلال استبانة وزعت على 25 شركة مدرجة في بورصة فلسطين و استخدام الاساليب الكمية لاستخراج مؤشرات الربحية ومؤشرات الحوكمة. واختبرت فرضيات الدراسة من خلال استخدام البرنامج الاحصائي SPSS والمعالجات الاحصائية المناسبة في التحليل لهذا الخصوص. وتوصلت الدراسة الى مجموعه من النتائج اهمها: توافر عناصر نموذج COSO الرقابي الخمسة بشكل كبير في الشركات المدروسة. وكان ترتيبها تنازلي على النحو التالي نظام المعلومات والاتصالات باعتباره الاعلى يليه عنصر المراقبة والمتابعة، يليه الانشطة الرقابية، بيئة الرقابة وأخيرا عنصر تقدير المخاطر. وقد تبين وجود اثر طردي ذو دلالة احصائية للالتزام بمبادئ الحوكمة من خلال مؤشرات عدد اعضاء مجلس الادارة، ونسبة الاسهم المملوكة لاعضاء مجلس الادارة الى اجمالي عدد الاسهم المكتتب فيها، على العلاقة بين سلامة نظام الرقابة الداخلية ومعدل عائد السهم من الارباح المحققة. كما تبين وجود اثر طردي ذو دلالة احصائية للالتزام بمبادئ الحوكمة اعتمادا على مؤشر عدد اعضاء مجلس الادارة فقط على العلاقة بين سلامة نظام الرقابة الداخلية ومعدل العائد على اجمالي الاصول. وكذلك وجود اثر طردي ذو دلالة احصائية للالتزام بمبادئ الحوكمة اعتمادا على مؤشري عدد اعضاء مجلس الادارة ونسبة الاسهم المملوكة لاعضاء مجلس الادارة الى اجمالي عدد الاسهم المكتتب فيها، على العلاقة بين سلامة نظام الرقابة الداخلية ومعدل هامش الربح التشغيلي. ووجود اثر طردي ذو دلالة احصائية للالتزام بمبادئ الحوكمة من خلال عدد اعضاء مجلس الادارة ونسبة الاسهم المملوكة لأعضاء مجلس الادارة الى اجمالي عدد الاسهم المكتتب فيها على العلاقة بين سلامة نظام الرقابة الداخلية و معدل عائد السهم من الارباح الموزعة. وتبين انه لا يوجد فروق ذات دلالة احصائية في مستوى الربحية للشركات حسب القطاع الا عند مؤشر هامش الربح التشغيلي حيث كان افضل هامش ربح تشغيلي في قطاع الخدمات وبفارق دال احصائيا عن باقي القطاعات الاخرى. واخيرا لم تظهر فروق ذات دلالة احصائية في مستوى الالتزام بمبادئ الحوكمة للشركات حسب القطاع عند معيار الحوكمة الاول والثاني وهذا يدل على ان نسبة تحقق معيار الاول والثاني في الشركات لا تختلف باختلاف القطاع الذي تنتمي اليه. بناءا على ما اظهرته الدراسة تم وضع مجموعه من التوصيات اهمها : ضرورة تبني الشركات لنظام الرقابة الداخلية وفقا لاطار والاهتمام بتطبيق مكوناته الخمسة , والعمل على توعية الشركات بضرورة الالتزام بمبادئ الحوكمة المتعلقة بخصائص مجلس الادارة لما لها من دور في تفعيل نظام الرقابة الداخلية وزيادة الربحية. This study aimed to examine The impact of Compliance with principles of governance on the relationship between the Internal Control System Integrity and The Level of Profitability of companies listed on the Palestine Stock Exchange. For the purpose of the study a questionnaire was developed and distributed to a sample of 25 companies listed on the Palestine Exchange .Various statistical tests were conducted to data gathered about study variables specially in the hypotheses testing using the SPSS statistical program . The main results show: -The Availability of The five elements of the COSO Regulatory Model are largely in the studied companies. The highest available element was the information and communication system, followed by the monitoring and follow-up element, followed by the control activities element then the control environment, and finally the risk assessment element. - It was found that there is a direct significant effect of the commitment to the principles of governance measured in both the number of board members and the proportion of shares owned by members of the board of directors to the total number of subscribed shares, on the relationship between the integrity of the internal control system and the rate of return on the share of the realized profits. - There is a direct effect with a statistically significant commitment to the principles of governance measured through the number of board members only on the relationship between the integrity of the internal control system and the rate of return on total assets. Also, there is a direct statistically significant effect of compliance to the principles of governance measured through both the number of members of the Board of Directors and the percentage of shares owned by members of the Board of Directors to the total number of subscribed shares, on the relationship between the integrity of the internal control system and the rate of operating profit margin. And it was found that there is a direct and statistically significant effect to commitment to the principles of governance measured through the number of board of directors members and the proportion of shares owned by them to the total number of subscribed shares, on the relationship between the integrity of the internal control system and the share rate of dividends. It was found that there are no statistically significant differences in the level of profitability of companies by sector, except for the operating profit margin index, where the best operating profit margin was in the services sector, with a statistically significant difference from the rest of the other sectors. Finally, no statistically significant differences in the level of commitment to corporate governance principles by sector were observed at the first and second governance standards. This indicates that the percentage of achieving the first and second standards in companies may not differ according to the sector to which they belong. Based on what the study showed, a set of recommendations were developed, the most important of which are: The need for companies to adopt the internal control system in accordance with the framework and attention to the application of its five components, and work to educate companies about the need to adhere to the principles of governance related to the characteristics of the board of directors because of their role in activating the internal control system and increasing profitability
- Itemالتحليل المالي لايرادات دائرة اوقاف القدس(AL-Quds University, 1999-05-10) محمد ابراهيم عادل ناصر الدين; Mohammad Ibrahim Adel Naser Eddin; نضال صبري; هشام جبر; احمد جبر
- Itemالتقييم المالي والإداري والقانوني لتطبيق قانون التقاعد في فلسطين(AL-Quds University, 2007-04-29) زاهي اسعد ذيب ابن علي; Zahi Asad Deeb Ben Ali; فادي قطـان; محمود الجعفري; أسامـة شـهوانThe importance of this study stems from the role that pension systems play on both social and economical levels. Pensions provide societies with great welfare which has a positive impact on improving work conditions and on protecting workers from employment risks. Pensions also help reduce high costs resulting from social problems caused by poverty. This study aims to explore the current situation of pension systems applied in the Palestenian territories and to specify financial, managerial and legal obstacles in the face of applying a pension system. Moreover, it aims at specifying suitable conditions and mechanisms to create an independent establishment that manages pension assests and their investments. This study includes a discussion of different theoratical aspects related to managing pension systems and comparing their application with Accounting standards and patterns applied in neighboring countries. Data for this study was collected through two questionnaires. The first one included (48) statements covering four domains related to differnt aspects of a pension system which are financial, legal, and managerial obstacles, the fourth domain is related to the mechanisms and conditions of creating an independent establishment for pension and social security. The second questionnare included (32) statements covering two domains Where the first domain works on measuring the level of satisfaction of the employee in the public sector about pension laws applied now. The second domain works on determining the range of desire and acceptance of the public sector employee to apply the general law of pension. The sample of the study included (199) employees who work in diffrent public institutions of the Palestenian Authority. Data was collected during the period between January 2006 and September 2006. .Five hypotheses were tested during this study as covered in chapter four.. Analysis was done using SPSS software. In addition to testing hypothesis, some descriptive statistics were used such as: frequency, percentage, mean, regression analysis, and standard deviation, and analytical statistics such as the Coefficient of Variation, T- test and One-Sample Statistics. The study concluded with important results. It has become apparent that there are two types of pension funds applied in the govermental sector. These funds have no direct effect on the local financial market. There are dificulties in funding a pension establishment on the short run becuase it depends on pay-as-you go or funded plans. systems (unfunded pension plans) not on prepaid The study concluded that the future of these systems is not encouraging becuase such systems are limited to govermental entities that are totally controlled by the goverment. This study concluded the importance of changing to funded pension plans unifying the current pension systems, nominating part of the foreign grants to funding a pension establishment in the short run, stopping govermental intervention in the operation of the current system, chosing aqualified administrators to manage and invest pension assets, and enforcing pension plans on both public and private sectors. These are important pre-requisites needed to create an independent establishment for pensions. the current pension plans. Employees currently participating in .The study also measured the perceptions of public employees relevant to to governmental pension plans are not satisfied and look forward to applying a general pension law and creating an independent establishment that manages pension assets as soon as possiple. This study recommends that the success of pension systems requires moving to independent bodies other than the government to control assets and investments of funds. Making pension participation compulsory, applying a general pension law, encouraging private sector establishments and civil society organizations to participate and cover all of their employees. In addition to changing the Palestinian tax code to provide incentives that encourage the participation of these private institutions in the fund. It is also advisable to accelerate the process of applying a general pension law and to benefit from other regional well established patterns and laws by applying them – with modification – gradually while keeping previous. systems in place for workers who are over (45) years, as stated in material (115) from the general law of pension. What is mentioned in this material agrees with material (27) from the same law which is related to right of pension and stating the compulsory age of pension as (60) years under acondition of serving (15) years accepted for pension.
- Itemالطاقة الضريبية كأداة لتقييم النظام الضريبي في فلسطين عن الفترة (1996-2018)(جامعة القدس, 2020-06-10) ياسمين حسين محمود شتية; Yasmin Hussein Mahmoud ShtayyehThis study aims to discuss and measure total tax burden and total tax capacity in Palestine during the period 1996 -2018 as indicators for assessing the tax system, in addition to diagnosing the determinants of total tax capacity, up to building a suitable model that takes into account the specificity of the Palestinian economic environment to calculate the total tax capacity and the level of exploitation of this energy (This is known as the total tax effort), based on the descriptive and analytical approaches. The study concluded that the level of tax revenues in relation to GDP in Palestine is low compared to other developing countries and compared to a group of countries similar to Palestine in economic conditions. A suitable model has been built for estimating tax capacity, as this model explains 75.5% of the variance in the total tax capacity in Palestine, and it was found that total tax capacity is directly affected by: the contribution of the agricultural sector to the gross domestic product and per capita GDP, while adversely affected by: the contribution of the trade sector to the gross domestic product and the percentage of foreign aid out of the total Palestinian treasury revenues. As a result of calculating the tax effort, it was found that the Palestinian economy suffers from tax fatigue throughout the all years of study, and therefore the study recommended not to impose new types of taxes or increase the rates of current taxes, and also recommended to focus on improving the efficiency of the current taxation mechanisms, reduce tax evasion and encourage Local investment projects to increase the local revenues provided to the Authority's treasury
- Itemالطرق الادارية و الحاسبية على المخزون في النشات الصناعية الفلسطينية : دراسة وصفية(AL-Quds University, 2000-07-01) سامي محمد سعد النجوم; Sami Mohammad Sad Al-Njoum; نضال صبري; نصر عبد الكريم; لا يوجد
- Itemالعلاقة بين تكلفة هيكل رأس المال على كفاية رأس المال (دراسة تطبيقية على المصارف في فلسطين).(Al-Quds University, 2023-12-04) ايات جبر عبد الحميد عبد; Ayat J A Abedتهدف هذه الدراسة إلى التعرف على العلاقة بين تكلفة هيكل رأس المال وكفاية رأس المال على المصارف في فلسطين. وطُبقت الدراسة على المصارف المحلّية والوافدة التي بلغت (13) مصرفاً، وتمّ اختيار عينة تمثلت بـ (9) مصارف محلّية ووافدة، وتمّ الحصول على البيانات للفترة المالية ما بين عام 2015 إلى عام 2021. تمّ استخدام المنهج الوصفيّ التحليليّ من خلال برنامج التحليل الإحصائيّ E-views لتحليل البيانات الرقميّة، وذلك من خلال نموذج الانحدار الخطيّ المتعدد. وتوصّلتِ الدراسة إلى مجموعة منَ النتائج، كان أبرزها: توجد علاقة ذات دلالة إحصائية بين تكلفة هيكل رأس المال وكفاية رأس المال، لا توجد علاقة ذات دلالة إحصائية بين تكلفة هيكل رأس المال وكفاية رأس المال من خلال مخاطر الائتمان، توجد علاقة سلبية ذات دلالة إحصائية بين تكلفة هيكل رأس المال وكفاية رأس المال من خلال مخاطر السيولة ومخاطر رأس المال، وتوجد علاقة إيجابية ذات دلالة إحصائية بين تكلفة هيكل رأس المال وكفاية رأس المال من خلال العائد على حقوق الملكية ومعدل قوة الإيرادات، وأخيرًا من أبرز المحددات المرتبطة بتكلفة هيكل رأس المال هي العائد على حقوق الملكية، تلاها مخاطر السيولة. وتوصّلتِ الدراسة بناءً على نتائج اختبار الفَرضّيات إلى مجموعة من التوصيات، كان أبرزها: ضرورة الاهتمام بتكلفة رأس المال من أجل تعزيز قدرة المصارف على التعامل مع الانخفاضات في في مصادر التمويل أو التغيرات غير المتوقّعة فيها ومواجهة الطلب الجديد على القروض أو سحوبات الودائع، وللحدّ منَ الخسائر التي قد يتحملها المصرف، وتعزيز قدرتها على مواجهة التزاماتها قبل أن تؤثر على أموال المودعين واستمراريتها في تقديم الخدمات المصرفية، وتعزيز قدرتها على تحقيق التوازن بين المخاطر التي يتحملها المستثمر والعائد الذي يرغب في تحقيقه. وأخيراً، تعزيز قدرتها على إدارة أصولها.
- Itemالعلاقة بين نِظام الرَقابة الداخلية وجَوْدة الإفصاح المُحاسبيّ (دراسة تحليلية للشّركات المُساهمة العامة المُدرجة في بورصة فلسطين)(Al-Quds University, 2020-11-16) يزيد عدنان هاشم صلاح; Yazeed Adnan Hashem SalahThis study aims at examining the relationship between the Internal Control System that is measured by indicators derived from the Statement of Profits and Losses, the Statement of Financial Position, and the Statement of Cash Flows. The study will also examine the indicators that measure the company's commitment to implementing the rules of corporate governance, and with the quality of the accounting disclosure that measured through the companies' practice of Earnings Management based on Miller Ratio. The researcher used the descriptive and analytical methodology. The study population consisted of all (48) public shareholding companies listed on the Palestine Stock Exchange as of 31/12/2018. To achieve this objective, a purposive sample of (19) companies, depending on the seniority of their establishment, was taken from all five sectors listed on the stock exchange (banks, insurance, industry, services, and investment). As a tool for data collection, the study used the financial statements and reports of these companies over the last three years (2016, 2017, and 2018). In addition, other articles and previous studies were also included. The results found a statistically significant relationship between the Internal Control System that is measured by indicators derived from the Statement of Profits and Losses, the Statement of Financial Position and the Statement of Cash Flows with the quality of the accounting disclosure. The Phi Correlation coefficient indicated good correlation strength between the variables, and it was (63.7%). The results showed that (81.2%) of the companies that do not have a strong internal control system also do not have quality in the accounting disclosure. On the other hand, (18.8%) of the companies that do not have a strong internal control system have good accounting disclosure. As for the indicators derived from the Statement of Cash Flows, the Phi Correlation coefficient indicated good correlation strength in the relationship between the internal control system and the quality of the accounting disclosure amounting that reached (50.5%). The results showed that (23.5%) of the companies that have a strong internal control system have good accounting disclosure as well. In turn, (76.5%) of the companies that have a strong internal control system do not have quality in the accounting disclosure. However, there is no statistically significant relationship between the Internal Control System which is measured by the indicators used to measure the extent of the company’s compliance with corporate governance rules with the quality of the accounting disclosure. The value of the statistical significance was (0.637), which is greater than the level of significance (0.05). Phi Correlation coefficient indicated the existence of a weak correlation between the two variables with a rate of (10.8%). Based on these results, the study recommends that companies must adhere to the principles of the Internal Control System and the rules of corporate governance in Palestine. Moreover, the companies must use Miller Ratio to measure the quality of accounting disclosure to avoid the companies’ practice of Earnings Management, in addition to conducting other studies that measure the strength and safety of the internal control system through other indicators.
- Itemالعوامل التي تنال من استقلالية مدقق الحسابات في ابداء الراي الفني المحايد على القوائم المالية(AL-Quds University, 2004-07-05) هاني جوهر محمود دعنا; Hani Johar Mahmoud Dana; ابراهيم عتيق; عفيف حمد; د.نصر عبد الكريم
- Itemالعوامل المؤثرة على إجراءات تقييم المخاطر المادية وانعكاسها على رأي المدقق الخارجي في فلسطين حسب معايير التدقيق الدولية(Al-Quds University, 2021-08-18) بشار شعبان درويش نوار; Bashar Shaban Darwish NawarThe study aimed to identify the factors affecting the physical risk assessment procedures and their reflection on the opinion of the external auditor in Palestine according to international auditing standards. To achieve the objectives of the study, the descriptive analytical method and the questionnaire were used as a tool for data collection. The study population consisted of the licensed legal auditors practicing the audit profession, and their number was (233), and a random sample of (93 auditors) was chosen to represent a community. The results of the study showed that the extent to which the auditors took into account the procedures for assessing the material risks was very high, the opinion of the auditors in the procedures for evaluating the material risks appeared to a very high degree. The results indicated that there was an impact of the factors affecting the material risk assessment procedures based on the auditor’s opinion according to international auditing standards, which were (the extent to which the auditors take into account the understanding of the internal environment of the facility to reduce material risks, the extent to which the auditors take into account the understanding of the internal control system to reduce material risks, the extent to which the auditors take into account the understanding of the internal control system to reduce material risks, Auditors take into account the risks of material fraud to reduce material risks, the extent to which auditors take into account the adequacy and appropriateness of evidence to reduce material risks, the extent to which auditors take into account documenting evidence to reduce material risks), and the impact was high. The results of the study showed that there are statistically significant differences in the answers of the sample members about the factors affecting the procedures for assessing material risks and their reflection on the opinion of the external auditor in Palestine according to international auditing standards due to the variable of academic qualification and job title, and the differences were in favor of those with scientific qualification (CPA), as well as In favor of those whose job title is a partner and audit manager, while there are statistically significant differences in the answers of the sample members about the factors affecting the procedures for assessing material risks and their reflection on the opinion of the external auditor in Palestine according to international auditing standards due to the variable years of experience.
- Itemالمزايا المحتملة من الاندماج بين شركات الأدوية البشرية في الضفة الغربية- فلسطين : دراسة تحليلية من وجهة نظر العاملين في الشركات(AL-Quds University, 2007-04-29) رافت محمد عربي ابوالرب; RAFAT MOHAMMED ARABI ABUALRUB; نصر عبد الكريم; رفيق قرمان; ذياب جرار
- Itemأثر اختلاف طرق الاهتلاك على الأرباح والوفورات الضريبية وتشجيع الاستثمار دراسة ميدانية على الواقع الفلسطيني(AL-Quds University, 2004-08-05) نائل علي محمود عيسى; Nael Ali Mahmoud Issa; إبراهيم عتيق; د. عفيف حمـد; د.سائد الكونيThis study examines the effects of the different depreciation methods on the net earnings, taxsavings and investment promotion. It also investigates the main obstacles preventing theimplementation of the Accelerated Depreciation methods for taxation purposes in the PalestinianTerritories while Straight Line Depreciation method is currently in use. The study shows thatthe Straight Line method is not currently the most suitable for application ,because of theprevailing economic circumstances in the Palestinian territories. The study includes two surveys that have been designed after an extensive literature review. Thefirst survey was administered to two like-minded populations; the first population included 75public accountants (70.89% of the total population) in addition to income tax estimators of 8governorates (7.48 of the total population). The second survey was administrated to financialmanagers at corporates listed in the Palestinian Stock Market. The two surveys consisted of four main parts: The first part included a letter to the participants explaining the goal and* dimensions of the study. The second part contained a group of questions designed to provide a clear view* about the participants. The third part listed five questions concerning the practical part of the study* The fourth section consisted of five questions that are considered the “core” of* the study. Thirty five points covered all aspects of the study according to its preset objective. A number of stasistical programs, mainly SPSS, were used in analyzing the data collected by theresearcher. The results of the analysis indicated the following: Given that depreciation affects the net earnings, it is believed that using different.1 methods of calculating it would lead to a marked difference in the current market value of the fixed asset. Such difference expires over the total useful life of the asset. Moreover, depreciation is one of the factors that determine the measurement of incomeand, therefore, it affects the annual income tax payments. If one of the methods of Accelerated Depreciation is used in measuring the depreciation, it would lead to depreciating the historical cost of the asset at a faster rate than if we used the method of Straight Line Depreciation method. This concept holds true especially since the first phase of the asset’s life is the most productive. Thus, depreciation would be at its highest at this phase leading to the lowest earnings. This fact has economic ramifications in terms of investment promotion through tax savings resulting from lowering tax payments. 2.Despite the fact that the Palestinian Income Tax Law is considered the main obstacle preventing the usage of the Declining Balance Method in estimating depreciation There are other obstacles that hinder the usage of such a method ,such as the easiness of using the Straight Line Method , and the postponement of paying taxes for later years. The implementation of the Declining Balance Method, in addition to considering.3 higher deprecation rates may help in promoting investments. The practice of using the Straight Line Method, as is currently taking place, for.4 taxation purposes is not suitable for the current economic conditions in Palestine There are more suitable accounting methods for depreciation to be used. Taxable income is usually affected by the method used in evaluating the fixed assets.5 and its Current value could be used as an alternative to the Historical Value approach. The usage of the Historical Value approach for asset evaluation must be reconsidered in the light of the increasing prices which Palestine witnesses nowadays. The usage of the Declining Balance Method for taxation should not be considered to.6 be a form of tax evasion despite the fact that the Palestinian law recognizes the Straight Line Method as the only method that should be used to account for fixedasesst depeciation. .Depreciation, the factors affecting it, profit distribution policies, a corporate’s policy to7 reduce profits and realization of tax savings ,using one of the accelerated depreciation methods are all factors that influence taking the right decisions to invest in corporatesthe resarcher recommanded the following: a.the palestine lawmaker must lagislate accelerated depreciation method toreplace the straight line method because of its advantages to thecurrent Palestinian economic l situation. b. Prepairing income statements using the historical value of assets must be reconsidered due to the fact that this value does not express the real profit of a corporate. Moreover, it does not help to make a realistic assessment of its performance. c. Different taxing authorities must use the principle of Present Value, instead of the Historical Value of the fixed asset, when accounting for depreciation. d. Depreciation on fixed assets that have lost their market value must be stoped, even if they continue to serve the corporate objectives. e. Allocation of a certain percentage of a corporate’s profit as a reserve to be made in time of crisis or emergencies. f. Taking Advantage of the tax savings resulting from the application of accelerated depreciation methods, must be considered in order to promote investment in Palestine.
- Itemأثر استخدام أسس القياس المحاسبي (النقدي والإستحقاق) على أداء الشركات الصناعية المدرجة في بورصة فلسطين(Al-Quds University, 2020-01-08) عمر عبد عوض جودة; Omar Abed Awad JoudehThis study aimed to measure the performance of the Palestinian industrial companies listed on Palestine Stock Exchange in terms of liquidity, profitability and solvency, to achieve the objectives of the study, a sample of 13 industrial companies listed on Palestine Stock Exchange were selected, which follow different sectors, for the period from 2009 to 2018, as a purposive sample. The study adopted the descriptive analytical approach, the researcher adopted linear multiple regression analysis to create two models representing the financial performance of companies on the accrual and cash basis, by using the SPSS program. The independent variables of the accrual based model included current ratio, net profit margin, return on capital employed, debt to assets and interest coverage ratio, where The cash-based model included: cash to current liabilities ratio, cash to sales ratio, cash to working capital, cash to debt , and cash interest coverage ratio. With respect to the dependent variable, the study adopted the return on assets for all the models created. The study concluded a set of results as follows: The current ratio, net profit margin, return on capital employed, debt ratio and interest coverage ratio showed a statistically significant positive correlation with the return on assets of accrual basis model. For the second model (cash basis), cash to short term debt ratio showed a statistically significant positive relationship with return on assets, the relationship between cash to sales ratio to return on assets was negative and statistically significant, the cash to equity employed correlated statistically significant and positively with the dependent variable. The relationship between cash to debt and the dependent variable was negative and not statistically significant, while the relationship between cash interest coverage ratio and return on assets was a statistically significant positive relationship. Based on the results of this research, the researcher recommended to conduct financial analysis of public shareholding companies in order to identify the strengths and weaknesses within the companies to avoid collapse, the researcher stressed the need for benchmarking financial ratios in evaluating the performance of companies in Palestine. Further research on performance evaluation using financial analysis to include aspects such as asset management ratios, valuation ratios and additional liquidity, profitability and solvency ratios to future researches. Keywords: corporate performance evaluation, accrual based ratios, cash based ratios, liquidity ratios, profitability ratios, solvency ratios.
- Itemأثر الاعتراف بإيراد تسوية الأراضي والمياه على الخصائص النوعية الأساسية للمعلومات المالية "دراسة تطبيقية على المجالس البلدية الفِلسطينية في المحافظات الشمالية"(Al-Quds University, 2021-12-07) سناء اسماعيل علي حلبية; Sanaa Ismail Ali Halabeyaهدفت هذه الدراسة إلى معرفة أثر الاعتراف بإيراد تسوية الأراضي والمياه على الخصائص النوعية الأساسية للمعلومات المالية للمجالس البلدية الفِلسطينية في المحافظات الشمالية، وتكوّن مجتمع الدراسة من (75) مجلس بلدي موزعين على (10) تصنيف أ، و(21) تصنيف ب، و (44) تصنيف ج، وتم اختيار عينة عشوائية طبقية مكوّنة من (41) مجلس بلدي، كان منها (6) تصنيف أ، و (12) تصنيف ب، و (23) تصنيف ج، ومن أجل تحقيق أهداف الدراسة تم اعتماد المنهج الوصفي لوصف الظاهرة وصفاً دقيقاً كمياً من خلال تنظيم البيانات وعرض النتائج في جداول، وتم استخدام المنهج الاستدلالي للإجابة على فرضيات الدراسة، من خلال استبانة تم إعدادها من قِبل الباحثة، وتحكيمها من قِبل محكمين مختصين، وتمثلت الحدود المكانية بالمجالس البلدية الفِلسطينية في المحافظات الشمالية، واقتصرت الحدود الزمانية على السنوات ما بين 2016م-2019م. واشتمل نموذج الدراسة على متغيرات مستقلة تمثلت بالاعتراف بالإيراد وأبعاده (تحقق الإيراد واكتسابه) ومتغيرات تابعة تمثلت بالخصائص النوعية الأساسية من خلال خاصية الملاءمة وأبعادها (القيمة التنبؤية، والقيمة التأكيدية، والأهمية النسبية) وخاصية التمثيل الصادق وأبعادها (الاكتمال، والحيادية، والخلو من الأخطاء)، إضافة إلى المتغير الضابط ممثلاً بالأساس المحاسبي المتبع في المجلس البلدي (أساس الاستحقاق، والأساس النقدي). وخرجت الدراسة بمجموعة من النتائج كان أهمها: (1) هناك أثر للاعتراف بإيراد تسوية الأراضي والمياه على الخصائص النوعية الأساسية للمعلومات المالية. (2) وجود علاقة طردية بين الاعتراف بإيراد تسوية الأراضي والمياه (تحقق الإيراد، واكتسابه) وتوافر خاصية الملاءمة في البيانات المالية بأبعادها الثلاث (القيمة التنبؤية، والقيمة التأكيدية، والأهمية النسبية). (3) وجود علاقة طردية بين الاعتراف بإيراد تسوية الأراضي والمياه (تحقق الإيراد، واكتسابه) وتوافر خاصية التمثيل الصادق في البيانات المالية بأبعاده الثلاث (الاكتمال، والحيادية، والخلو من الأخطاء(. (4) يعتبر التوقيت الصحيح للاعتراف بإيراد تسوية الأراضي والمياه عند النقطة التي تكون فيها درجة التأكد أقل ما يمكن. (5) تواجه المجالس البلدية العديد المعيقات التي تحول دون التطبيق السليم للاعتراف بإيراد تسوية الأراضي والمياه وفقاً للمعايير المحاسبية الدولية. وفي النهاية أوصت الباحثة اعتماداً على النتائج آنفة الذكر بمجموعة من التوصيات كان أهمها: (1) ضرورة قيام المجالس البلدية بالبدء فوراً بترصيد الذمم المدينة الخاصة بعملية تسوية الأراضي والمياه بغض النظر عن الأساس المحاسبي المتبع لضمان الحقوق المالية الخاصة بها. (2) إلزام المجالس البلدية التي تتبع أساس الاستحقاق بالاعتراف بإيراد تسوية الأراضي والمياه وفقاً لمعايير المحاسبة الدولية. (3) قيام وزارة الحكم المحلي بإعدد دليل إجراءات توجيهي لآلية سير عملية تسوية الأراضي والمياه وتدريب الموظفين على تطبيقه بالشكل السليم. (4) هناك أهمية كبيرة لتحديد التوقيت الصحيح للاعتراف بإيراد تسوية الأراضي والمياه وهو لا يزال بحاجة لمزيد من البحث والدراسة. الكلمات المفتاحية: الاعتراف بإيراد تسوية الأراضي والمياه، أساس الاستحقاق، الخصائص النوعية الأساسية للمعلومات المالية. The Impact of recognition of Land and Water Settlement revenue on the fundamental qualitative characteristics of financial information An Empirical study on the “Palestinian Municipal Councils in the northern governorates” This study aims to examine measure and analyze the effect of the land and water settlement revenue on the fundamental qualitative characteristics of the financial information of Palestinian Municipal Councils in the northern governorates. The study population was 75 Municipal Council of 10 were classified as A, 21 were classified as B, 44 classified as C, stratified random samples selected from 41 Municipal Council, 6 of them classified A, 12 of them classified B and 23 of them were classified as C. In order to achieve study objectives, the descriptive approach was adopted to describe the phenomenon in an accurate and quantitative manner by organizing the data and presenting the results in tables, the inductive approach was used to answer the hypotheses of the study, through a questionnaire prepared by the researcher, and judged by members of the specialized committee. Spatial boundaries were represented by the Palestinian municipal councils in the northern governorates, and the temporal boundaries were limited to the years between 2016 – 2019. The study model included independent variables represented by revenue recognition and its dimensions (revenue realization and earned) and dependent variables represented by fundamental qualitative characteristics through relevance and its dimensions (predictive value, confirmatory value, and materiality) and faithful representation and its dimensions (completeness, neutrality, and freedom from errors), In addition to the controlling variable represented by the accounting basis used in the municipal councils (accrual basis and cash basis). The study came out with a set of results, the most important of which were: (1) there is an effect of the recognition of land and water settlement revenue on the fundamental qualitative characteristics of the financial information. (2) There is a positive relationship between the recognition of land and water settlement revenue (revenue realization and earned) and the availability of the property of relevance in the financial statements in its three dimensions (predictive value, confirmatory value, and materiality). (3) There is a positive relationship between the recognition of land and water settlement revenue (revenue realized and earned) and the availability of faithful representation in the financial statements in its three dimensions (completeness, neutrality, and freedom from errors). (4) The correct timing of recognition of land and water settlement revenue is considered at the point where the degree of certainty is the least possible. (5) Municipal Councils faces many obstacles that prevent proper application of the recognition of land and water settlement revenue in accordance with International Accounting Standards. In the end, the researcher, based on the aforementioned results, made a set of important recommendations, of which are: (1) The need for the Municipal Councils to immediately requested to balance the receivables related to the land and water settlement process, in their financial record, regardless accounting basis used in order guarantee their receivables. (2) Municipal Councils that follow the accrual basis must be recognize the revenue from land and water settlement in accordance with international accounting standards. (3) The Ministry of Local Government prepares a guidelines and procedures for the land and water settlement process and trains employees for better processes. (4) importance for determining the correct timing for the recognition of land and water settlement revenues, and it still needs further research and study.
- Itemأثر الافصاح عن تقارير الاعمال المتكاملة على الأداء المالي في الشركات المساهمة المدرجة في بورصة فلسطين(Al-Quds University, 2021-08-22) اية عادل صبحي حداد; Ayah Adel Subhi HaddadThe study aimed to identify the impact of disclosure of the integrated business reporting on improving the financial performance of joint stock companies listed on Palestine Exchange. To conduct the study and achieve its objectives، the descriptive and deductive (analytical) approaches were used. The study population at first included all the (47) Palestinian companies listed on the Palestine Exchange until the end of 2020. However، one of the companies، the Commercial Real Estate Investment Company، then was excluded due to the unavailability and inadequacy of data that is used to measure and calculate the study variables. The researcher used the financial lists of companies listed on the Palestinian Exchange for the year 2020 as a source for data collection. The study has found that there is no statistically significant impact of the disclosure of the integrated reporting of the Palestinian companies listed on the Palestine Exchange on the financial performance measured through return on assets. On the other hand، there is a positive and statistically significant impact of the disclosure of the integrated reporting of the Palestinian companies listed on the Palestine Exchange on the financial performance measured through the return on equity، and there is a positive and statistically significant impact of the disclosure of the integrated reporting of the Palestinian companies listed on the Palestine Exchange on the measured financial performance through earnings per share. Accordingly، the study recommends that the companies listed on the Palestinian Exchange should adhere to the disclosure of integrated business reporting and develop their contents because of their positive impact on the financial performance measured through return on equity and earnings per share. Also، they should be aware of the dimensions and indicators that must be focused on in each aspect that improves the financial performance. Moreover، based on the results of the study، the companies’ focus should be placed on the disclosure regarding the performance, whether it is financial, operational, or market as this positively affects the financial performance. Furthermore، the international and local institutions should conduct more similar studies and research so as to develop the contents and elements of the integrated reporting and the subsequent sub-indicators.
- Itemأثر الإفصاح المالي حسب معايير التقارير والابلاغ المالي الدولي على الأداء المالي للشركات المدرجة في بورصة فلسطين(Al-Quds University, 2022-08-09) مصعب عمر عبد المعطي امطاوع; Musab Omar Abd Elmoti Imtaweaهدفت الدراسة إلى الكشف عن أثر الإفصاح المالي حسب معايير التقارير والابلاغ المالي الدولي على الأداء المالي للشركات المدرجة في بورصة فلسطين وكانت (47) شركة بتاريخ 31/12/2021، وتكون مجتمع الدراسة من جميع المدراء العاملون والمدراء الماليين والمحاسبين والمدققين الداخليين والبالغ عددهم (113)، ويعملون في الشركات الصناعية والخدماتية المدرجة في بورصة فلسطين التي طبقت عليها الدراسة، وتم أخذ عينة طبقية عشوائية تكونت من (92) فرداً، وتم جمع المعلومات من خلال استبيان تم توزيعه الكترونياً، وللإجابة عن أسئلة الدراسة ومشكلتها افترضت الدراسة فرضية رئيسية تمثلت في أنه لا يوجد أثر ذو دلالة احصائية للالتزام بالإفصاح المالي على الأداء المالي للشركات المدرجة في بورصة فلسطين، ومن خلال تحليل المعلومات باستخدام الانحدار البسيط، تمثلت أهم النتائج التي توصلت إليها الدراسة في أنه يوجد أثر للالتزام بالإفصاح المالي على الربحية والسيولة وهيكل رأس المال والعائد على الأصول للشركات المدرجة في بورصة فلسطين، كما أشرات النتائج إلى وجود أثر ذو دلالة إحصائية للالتزام بالإفصاح المالي للشركات المدرجة في بورصة فلسطين والربحية والسيولة وهيكل رأس المال والعائد على الأصول، وفي ضوء ذلك توصلت الدراسة إلى مجموعة من التوصيات أهمها ضرورة زيادة الشركات الفلسطينية الاهتمام بالإفساح المالي مما له من انعكاس ايجابي على المستثمرين وزيادة الثقة في البيانات المالية للشركات المدرجة في بورصة فلسطين وخفض عملية التضارب بين المعلومات بين الادارة والمستثمرين, وعليه يتطلب من الجهات الفلسطينية ذات العلاقة بإصدار قوانين أكثر الزامية لزيادة درجات الافصاح المالي. The study aimed to reveal the impact of financial disclosure according to international financial reporting and reporting standards on the financial performance of the companies listed on the Palestine Stock Exchange and were (47) companies on 31/12/2021, and the study population consisted of all working managers, financial managers, accountants and internal auditors, who numbered (113). ), and they work in the industrial and service companies listed on the Palestine Stock Exchange on which the study was applied, and a stratified random sample was taken consisting of (92) individuals, and the information was collected through a questionnaire that was distributed electronically. There is no statistically significant effect of the commitment to financial disclosure on the financial performance of the companies listed on the Palestine Stock Exchange, and through analyzing the information using simple regression, the most important findings of the study were that there is an impact of the commitment to financial disclosure on profitability, liquidity, capital structure and return on assets for companies The results indicated that there is a statistically significant effect of the commitment to financial disclosure of the companies listed on the Palestine Exchange, and the profitability and Liquidity, capital structure and return on assets, and in light of this, the study reached a set of recommendations, the most important of which is the need for Palestinian companies to increase interest in financial disclosure, which has a positive impact on investors, increase confidence in the financial statements of companies listed on the Palestine Stock Exchange, and reduce the process of conflicting information between management and investors. Therefore, it requires the relevant Palestinian authorities to issue more mandatory laws to increase the degrees of financial disclosure.
- Itemأثر الإلتزام بمعايير التدقيق الداخلي وفق تعليمات سلطة النقد 10 /2017 على الحد من المخاطر الائتمانية في البنوك الفلسطينية "من جهة نظر شركات التدقيق"(جامعة القدس, 2020-08-21) خلدون عبد الناصر علي قاضي; KHALDUN A.A QADIThe study aimed to identify the effect of applying Internal audit standards according to Palestinian Monetary Authority instructions (10/2017) in reducing credit risks On Palestinian Banks according to public accounting firms point of view from 2016-2019, which contain Independent variables audit scope, independence and objectivity, efficiency and due professional care, improvement and quality control program, management of audit activity and evaluation and development of risk management, and the nature of planning the audit process and its effect of credit risk as dependent variable. This study used the descriptive and analytic approach where the researcher built the study tool to collect data, and the study was conducted on a sample consisting of (52) auditors from the auditing companies, they were randomly and intentionally chosen and financial reporting issued of Palestinian Banks to analyse financial data. The results showed that the extent of adherence to internal audit standards in Palestinian banks was high. Furthermore, the internal audit function plays an important role in supervising and evaluation internal control system which contributes to an effective risk management system that leads to reduction of the degree of credit risk. The study also showed that there is an effect of credit volume before and after the Monetary Authority instructions 10/2017 on mitigate credit risk, in addition the researcher had used the Financial statement data issued by banks from 2016-2019 using nonperforming credit divided by credit volume to measure the reduction in credit risk and the result showed that the percentage of nonperforming credit had decreased after the Monetary Authority instructions 10/2017 had issued.