دور البيانات المالية في ترشيد القرار الائتماني ' من وجهة نظر أصحاب الشركات والقائمين عليها'
Date
2015-01-25
Authors
مجدي عبدالله جابر الهريمي
Majdi Abedallah Jaber AlHurimy
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
Abstract
The study aims to identify the relative significance of financial statements in the
rationalization of credit decision at banks operating in Palestine from the point of view of
companies’ owners. In order to achieve the objectives of the study, the researcher designed
a 46 item questionnaire in order to collect primary data about the study sample. Based on
this, collection and analysis of data along with a verification of hypotheses was carried out
using SPSS. The study sample consisted of 300 companies active in Bethlehem city; the
sample was divided into several groups in accordance with company type. The sample was
selected using a random stratified sample approach. Several statistical methods were used
like frequencies, percentiles, means, standard deviation, one sample test T- test and One
Way ANOVA. Following data and hypotheses analysis, the study came up with several
findings most important of which are:
Banks in Palestine rely on financial statements (income statement, balance sheet and cash
flow) in credit decisions, as the banks in Palestine request financial statements a long other
documents provided that these statements are audited.
According to the perspectives of the respondents that the Banks are analyze the income
statements, balance sheet and cash flow. This confirms the important of the financial
statements in the credit decision in Palestine Banks.
The study recommended the necessity the company be aware the important of the financial
statements to the Banks in Palestine and the other donor institutions.
Financial statements give the reader an idea about the company position, development and
trends.
The study recommended the need to upgrade and update present credit staff abilities in the
analysis of accounting information through ongoing training as well as to enhance interest
in financial statements to acquire information vital for credit decisions.
Description
Keywords
المحاسبة والضرائب , Accounting & Taxation
Citation
الهريمي، مجدي عبدالله. (2015). دور البيانات المالية في ترشيد القرار الائتماني ' من وجهة نظر أصحاب
الشركات والقائمين عليها' [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس.
https://arab-scholars.com/7f6ec7