تقييم أثر حوكمة الشركات على مستوى الافصاح المحاسبي : (دراسة مقارنة تحليلية على الشركات المساهمة العامة المدرجة في بورصة فلسطين
حاتم محمد خميس عمرو
Hatem Mohammad Khamis Amro
The present study aims to assess the impact of corporate governance on the level of accounting disclosure in public shareholding companies listed in Palestine Stock Exchange, where the study problem that has been researched by the current study formulated based on the following question: What is the impact of corporate governance at the level of accounting disclosure in public shareholding companies listed in Palestine Stock Exchange? And there are a range of sub-questions that are expected to give the scientific answers about them by this study. In order to achieve the study objectives according to scientific methodology, A Questionnaire has been designed Based on the Code of Corporate Governance issued in Palestine end of the year (2009), to collect the required data about (26) public company listed in Palestine Stock Exchange since (2006) and still active until the preparation of this study, and a syrvey has been designed and analyzed via the index accounting disclosure in the annual financial reports in the study sample, Which is the measurement tool of the study model, The study used descriptive, statistical and evidentiary methods, Through the use of descriptive analytical methods and the use of statistical software packages for the Social Sciences (SPSS). The study found a number of results, including: 1. Study concluded that the reality and the extent of the commitment of public shareholding companies listed on the Palestine Stock Exchange corporate governance rules contained in the Code of Corporate Governance in Palestine was a high degree and relative weight was (71%). 2. Results showed that more corporate governance rules committed by public shareholding companies listed on the Stock Exchange of Palestine are: و Provide the elements of protecting and maintain the rights of shareholders and investors, relative weight (8:%). Provide the elements of fair and equal treatment of all shareholders, relative weight (87%). Provide the elements of disclosure and transparency for all stakeholders in a timely manner, relative weight (87%). The existence of effective governance basis, relative weight (87%). The role of stakeholders in corporate governance practice, relative weight (77%). Responsibilities of the Board of Directors, relative weight (76%). 3. Results showed no statistically significant differences in applying corporate governance rules by public shareholding companies listed on the Palestine Stock Exchange depending on the variables (type of activity, capital and a listing period). 4. Indicates the existence of a positive correlation and strong relationship between the application of the rules of corporate governance as an independent variable, and the level of accounting disclosure as the dependent variable, where the strength of the relationship (0.812), and the total effect of the application of the rules of corporate governance (0.835), which indicates that the greater the level of commitment to apply corporate governance rules, the greater the level of accounting disclosure in the financial reports of public shareholding companies listed on the Palestine Exchange. After discussing the results concluded, the study developed a set of recommendations, including: 1. Relevant authorities on corporate governance have to adopt a scientific approach to improve the level of commitment the rules of corporate governance in Palestine. 2. Urge the public shareholding companies listed on the Palestine Stock Exchange to follow the international standards of accounting disclosure in financial reports, to be available to all shareholders, stockholders and investors. 3. Force public shareholding companies listed on the Palestine Stock Exchange to include in their annual reports a separate special sub report on the extent of implementing the rules of governance. 4. Continue researching and studying in the subject of governance in other Palestinian institutions, and about other aspects of governance, because of their importance to the Palestinian national economy.