دور البيانات المالية في ترشيد القرار الائتماني ' من وجهة نظر أصحاب الشركات والقائمين عليها'

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dc.contributor.advisorإبراهيم عوضar
dc.contributor.authorمجدي عبدالله جابر الهريميar
dc.contributor.authorMajdi Abedallah Jaber AlHurimyen
dc.contributor.examinerد. ساهر عقل
dc.contributor.examinerفادي قطان
dc.date.accessioned2018-10-07T11:28:24Z
dc.date.available2018-10-07T11:28:24Z
dc.date.issued2015-01-25
dc.description.abstractThe 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.en
dc.identifier.citationالهريمي، 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/7f6ec7ar
dc.identifier.other21010620
dc.identifier.urihttps://dspace.alquds.edu/handle/20.500.12213/1277
dc.language.isoen_US
dc.publisherAL-Quds Universityen
dc.publisherجامعة القدسar
dc.subjectالمحاسبة والضرائبar
dc.subjectAccounting & Taxationen
dc.subject.otherرسالة ماجستيرar
dc.subject.otherدراسات علياar
dc.subject.otherHigher Studiesen
dc.subject.otherMaster Thesisen
dc.titleدور البيانات المالية في ترشيد القرار الائتماني ' من وجهة نظر أصحاب الشركات والقائمين عليها'ar
dc.titleRole of Financial Statements in the Rationalization of Credit Decision from the Perspective of Companies’ Ownersen
dc.typeThesis
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Accounting & Taxation المحاسبة والضرائب