أثر تطبيق حوكمة الشركات على الميزة التنافسية للشركات المدرجة في سوق فلسطين
Date
2020-06-08
Authors
أسامة محمد فايز محسن
Osama Mohammed Fayez Mohsen
Journal Title
Journal ISSN
Volume Title
Publisher
جامعة القدس
Abstract
The study aimed to identify the impact of the application of corporate governance on the competitive advantage of companies listed in the Palestine market. In order to achieve the goals of the study, the relational descriptive approach was used in the study, and the study sample consisted of (105) from the Chairman and members, and the General Manager (Executive), The financial manager, the head of accounts, and the internal auditor of the companies listed in the Palestine market. The researcher used a two-axis questionnaire that included corporate governance rules and competitive advantage.
The study concluded that the arithmetic averages and the standard deviations of the responses of the study sample individuals over the extent of the application of corporate governance in the Palestinian market that the arithmetic mean for the total score (4.55) and a standard deviation (0.146) and this indicates that the extent of application of corporate governance in the Palestinian market came with a high degree. It turned out that the axis of disclosure and transparency got the highest arithmetic average (4.67), followed by the meeting of the General Assembly meeting, and then the axis of other stakeholders, followed by the axis of application of the company's management rules, and then the shareholder rights axis, followed by the application of auditing rules.
The results also indicated that the level of competitive advantage of companies listed in the Palestine market came with a high degree. All axes obtained a high degree, and it was found that the low cost axis got the highest arithmetic average (4.50), followed by the creativity and innovation axis, and then the quality and excellence axis. The results also indicated that there is a direct relationship between the application of corporate governance and the competitive advantage. The more the application of the rules of governance increases, the higher the level of competitiveness.
The study recommends the need for focus by companies on the use of accounting auditing rules as it is an important rule that works to ensure transparency and financial integrity and has come in the last rank of corporate governance rules applied to companies, as it contributes to the stability of the financial position of the company, and the need for attention by major companies to the advantage Competitiveness by raising the level of product quality, and interest in development and innovation. Impact of the application of corporate governance on the competitive advantage of
companies listed in the Palestine market
Prepared by: Osama mohammad Fayez Mohsen
Supervisor: Dr.Firas Barakat