Accounting & Taxation

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    أثر تكلفة هيكل رأس المال على الأداء المالي (دراسة تطبيقية على الشركات المدرجة في بورصة فلسطين)
    (Al-Quds University, 2022-12-20) أحمد ناظر محمد جودة; Ahmad Nather Mohammad Jodeh
    هدفت الدراسة إلى التعرف على أثر تكلفة هيكل رأس المال على الأداء المالي للشركات المدرجة في بورصة فلسطين، واستخدمت الدراسة المنهج الوصفي التحليلي، كما استخدمت أسلوب تحليل السلاسل الزمنية (Panel Data) للبيانات، وتكون مجتمع الدراسة من الشركات الخدماتية والصناعية والاستثمارية المدرجة في بورصة فلسطين والبالغ عددها (32) شركة خلال الفترة الممتدة من (2014–2020)، وطبقت الدراسة على عينة تكونت من (14) شركة خدماتية وصناعية واستثمارية، وتم استخدام برنامج التحليل الإحصائي SPSS لتحليل البيانات الرقمية وذلك من خلال اختبار الانحدار المعياري، وتوصلت الدراسة إلى مجموعة من النتائج كان أهمها: عدم وجود أثر لتكلفة هيكل رأس المال على الأداء المالي للشركات المدرجة في بورصة فلسطين، كما كشفت النتائج عن عدم وجود أثر ذو دلالة إحصائية لتكلفة هيكل رأس المال على الأداء المالي من خلال العائد على حقوق الملكية، والقيمة الاقتصادية المضافة، والقيمة السوقية، كما أظهرت النتائج وجود أثر إيجابي ذو دلالة إحصائية لتكلفة هيكل رأس المال على الأداء المالي من خلال نسبة التدفق النقدي التشغيلي، وأثر سلبي على حصة السهم الواحد من الأرباح، وأخيراً كشفت النتائج أن أبرز المؤشرات المالية تأثراً بتكلفة هيكل رأس المال هي نسبة التدفق النقدي التشغيلي، تلا ذلك حصة السهم الواحد من الأرباح، ومن أهم التوصيات التي توصلت إليها الدراسة: أن تعتمد الشركات على الهيكل التمويلي الأنسب لها، وذلك من خلال احتساب تكلفة رأس المال من أجل ضمان تعظيم أرباحها وحماية ثروة ملاكها، كما توصي الدراسة باعتماد الشركات على زيادة تمويل هيكل رأس المال من خلال التوازن بين تكلفة حقوق الملكية والاقتراض طويل الأجل وإعادة استثمار نسبة من الأرباح المحتجزة بحيث يحقق نسبة تدفقات نقدية تشغيلية إيجابية، ولا ينعكس ذلك بشكل سلبي على العائد على السهم و العائد المتحقق من حقوق المساهمين، وعدم تعريض الشركة لمخاطر العسر المالي في المستقبل نتيجة عدم الوفاء بالديون.
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    وبطاقة الأداء المتوازن (BSC) التكامل بين منهج سيجما ستة وأثره على جودة التدقيق الداخلي (دراسة على الشركات الصناعية المساهمة العامة الفلسطينية)
    (Al-Quds University, 2019-07-02) مرام يوسف أحمد عمرو; Maram Yoseif Amro
    This research aimed to conduct the integration of the Six Sigma approach Which dimensions (support and commitment of senior management, continuous improvement, processes and systems, human resource sand training, Feedback and performance measurement) and the Balanced Scorecard (BSC) Which dimensions (customers, internal operations, learning and growth, finance, environment and society perspectives) and its impact in achieving internal audit quality in terms of (efficiency and professional care, managing the activities of internal audit, planning and implementation of the audit process, the delivery of results, evaluate risk management and control) in Palestinian Shareholding Industrial Companies. The study adopted the descriptive analytical method; was used by constructing a questionnaire as a study tool, which was distributed to the study sample in (13) Palestinian Industrial Public Shareholding Companies. Twelve of them responded to the researcher, seventy-one questionnaires were distributed to all employees in the internal audit and financial departments using comprehensive survey sampling method. 60 of them were recovered with a recovery rate (85%). Afterward Data entry and analysis was done via SPSS and came up with the resultst. Most important were: 1. Palestinian Shareholding Industrial Companies apply the integration approach by concentrating companies to take advantage of the benefits generated by integration. 2. The Balanced Scorecard has a positive effect on the quality of the internal audit in the Palestinian Shareholding Industrial Companies through the internal processes that have the greatest impact on the quality of the internal audit, followed by the financial dimension and finally growth and learning. 3. The Six Sigma approach has a positive impact on the quality of internal auditing in in the Palestinian Shareholding Industrial Companies through the human resources and training standard which has the greatest impact on the quality of internal auditing, followed by continuous improvement and finally feedback and measurement. 4. a significant statistical effect at α =0.05 to the use of integration between six sigma elements and balanced scorecard to achieve quality of internal audit efficiency and professional care, managing the activities of internal audit, evaluate risk management and control, planning and implementation of the audit process, the delivery of results in Palestinian Shareholding Industrial Companies. The study came up with recommendations, the most important were: recommended to adoptiong and supporting the implementation of six sigma criteria and balanced scorecard as integrated approaches in quality and performance improvement in participating companies which should develop and invest in a base of highly trained personnel on Six Sigma techniques and BSC methodology. It also suggests that the administrative body needs to sensitise and support the application of integration in in order to improve the function of internal audit and achieve its objectives thus be able to make the right decisions and achieve quality and the advancement of companies and improve all function.
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    أثر 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 Joudeh
    This 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.
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    بطاقة الأداء المتوازن (BSC) كأداة للتنبؤ بالتعثر المالي : دراسة على الشركات المدرجة في بورصة فلسطين
    (Al-Quds University, 2020-06-07) اعتدال محمد روبين محمد حسين سياج; Etedal Robeen Mohamad Siaj
    This study aims at examining the possibility of constructing a logistic model for the balanced performance card that is able to predict financial struggles or faltering within companies registered in Palestine`s stock exchange market. The researcher employed the descriptive-analytical method of research. The study`s population consists of companies enlisted in Palestine`s stock exchange market which are (48) ones. (25) of which were intentionally chosen as the intentional sample. The researcher used the financial statements of the aforementioned companies in the years ( 2011-2018) as a data collection tool as well as conducting interviews with financial managers from said companies in addition to books, articles and previous studies. The study reached several findings that are summarized by the ability of the logistic model in the financial dimension , running operations ,learning and growth of the balanced performance card to predict the financial faltering. On the other hand, the socio-environmental model showcased a disadvantage in predicting any financial falter. The ability of the final model of the card to predict financial hardship reached 88% in the year 2013. The B model came out with two indexes related to the cost of borrowed money as well as the number of employees who contribute in providing high quality services that enable the company to get necessary traded assets to cover its short term commitments for clients. These two indexes have the capacity to foresee any upcoming financial trouble. Conclusively, the study advises firms or companies not to depend on financial indexes alone for predicting financial situation but to take for account non-financial ones that use production operations, clients, learning and growth for the purpose of financial prediction. This shows the necessity for the company to depend on the balanced performance card.