أثر الافصاح عن تقارير الاعمال المتكاملة على الأداء المالي في الشركات المساهمة المدرجة في بورصة فلسطين
Date
2021-08-22
Authors
اية عادل صبحي حداد
Ayah Adel Subhi Haddad
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
The 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.