تأثير تمهيد الدخل على الاداء المالي دراسة تطبيقية على الشركات المدرجة في بورصة فلسطين خلال الفترة 2015-2021م
Date
2023-05-31
Authors
سلسبيل اذياب حسين الكومي
Salsabeel Diab Hussin ALKomi
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Publisher
Al-Quds University
Abstract
هدفت هذه الرسالة الى معرفة مدى تأثير ممارسة تمهيد الدخل على مؤشرات الاداء المالي المتمثلة بكل من صافي الربح بعد الضريبة والعائد على حقوق الملكية والعائد على الاصول وربحية السهم في ظل وجود متغيرات ضابطة متمثلة بقواعد الحوكمة وهيكل ملكية الشركة ونوع القطاع الذي تنتمي له الشركة . وتمثل مجتمع الدراسة بالشركات المدرجة في بورصة فلسطين البالغ عددها 49 شركة موزعة على خمسة قطاعات رئيسية حيث وتم اختيار عينة من هذه الشركات التي تتوافر لديها جميع البيانات اللازمة خلال الفترة( 2015-2021) وتضمنت عينة الدراسة على 15 شركة مدرجة في بورصة فلسطين حيث تم اختيار 3 شركات من كل قطاع من القطاعات الرئسية , وتم الاعتماد على المنهج الوصفي التحليلي في اجراء الدراسة , وتم قياس تمهيد الدخل حسب نموذج (ECKEL) حيث يمتاز النموذج بعدم اقتصاره على وسيلة واحدة او نشاط واحد في عملية القياس ويأخذ جميع الوسائل بالاعتبار في عملية تمهيد الدخل ، ويتصف ايضاً بالموضوعية لانه يعتمد على اساس احصائي ومقياس واضح وبسيط ولا يعتمد على التنبؤات والتقديرات للدخل المتوقع للشركة . وتم استخدام برمجية (EViews) لتحليل البيانات المالية لعينة الدراسة بالاضافة الى بعض الاساليب الاحصائية الوصفية ( الوسط الحسابي , الانحراف المعياري , اعلى قيمة , ادنى قيمة ) وبعد اجراء عملية التحليل لبيانات الدراسة واختبار الفرضيات أظهرت النتائج وجود أثر دال إحصائيا لمتغير (تمهيد الدخل) على (العائد على الأصول) كما أظهرت النتائج وجود أثر دال إحصائيا لمتغير (تمهيد الدخل) على ( العائد على حقوق الملكية) و أظهرت النتائج وجود أثر دال إحصائيا لمتغير (تمهيد الدخل) على (لوغاريتم صافي الدخل) وكما خرجت الدراسة بعدة توصيات كان اهمها : بعدم اعتماد القوائم المالية المنشورة كأرقام صحيحة ومسلم بها لغايات الاستثمار او من حيث ارباح هذه الشركات وذلك لان نتيجة هذا الاستقرار بالارباح ناتجا عن ممارسة الشركة لتمهيد الدخل من اجل تحقيق اهدافها بحيث ان الزيادة الوهمية في صافي الدخل والعائد على حقوق الملكية والعائد على الاصول نتيجة تمهيد الدخل وممارسته ستؤثر على مدى صدق الارقام المنشورة واستقرارا ارباح هذه الشركات . ونوصي الجهات الحكومية ممثلة بدائرة الضريبة توخي الدقة والحذر واجراء المزيد من التحليل المالي لهذه القوائم المالية المنشورة لانها لا تعرض حقيقة واقع الشركة نتيجة التلاعب بصافي الدخل والاصول وحقوق الملكية .وتوصي الدراسة بعمل المزيد من الابحاث حول موضوع تمهيد الدخل وكيفية مواجهته .
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This thesis aimed to find out the effect of the income smoothing practice on the financial performance indicators represented by net profit after tax, return on equity, return on assets, and earnings per share, in light of the presence of controlling variables represented by the rules of governance, the ownership structure of the company, and the type of sector to which the company belongs. The study population is represented by the 49 companies listed on the Palestine Exchange, distributed over five main sectors. A sample of these companies was selected that had all the necessary data during the period (2015-2021). The study sample included 15 companies listed on the Palestine Stock Exchange. 3 companies from each of the main sectors, and the analytical descriptive approach was relied upon in conducting the study, and the income smoothing was measured according to the (ECKEL) model, where the model is distinguished by not being limited to one means or one activity in the measurement process and takes all means into account in the income smoothing process It is also characterized by objectivity because it relies on a statistical basis and a clear and simple measure and does not depend on forecasts and estimates of the expected income of the company. The software (EViews) was used to analyze the financial data of the study sample, in addition to some descriptive statistical methods (arithmetic mean, standard deviation, highest value, lowest value). (Return on assets) The results also showed a statistically significant effect of the (income smoothing) variable on (return on equity), and the results showed a statistically significant effect of the (income smoothing) variable on (the logarithm of net income). The study also came out with several recommendations, the most important of which are: By not adopting the published financial statements as correct and recognized numbers for investment purposes or in terms of the profits of these companies, because the result of this stability in profits results from the company’s practice of smoothing income in order to achieve its goals, so that the imaginary increase in net income, return on equity, and return on assets is a result of smoothing income And his practice will affect the truthfulness of the published figures and the stability of the profits of these companies. We recommend that government agencies represented by the Tax Department exercise accuracy and caution and conduct more financial analysis of these published financial statements because they do not present the reality of the company as a result of manipulation of net income, assets and property rights. The study recommends doing more research on the subject of income smoothing and how to confront it
This thesis aimed to find out the effect of the income smoothing practice on the financial performance indicators represented by net profit after tax, return on equity, return on assets, and earnings per share, in light of the presence of controlling variables represented by the rules of governance, the ownership structure of the company, and the type of sector to which the company belongs. The study population is represented by the 49 companies listed on the Palestine Exchange, distributed over five main sectors. A sample of these companies was selected that had all the necessary data during the period (2015-2021). The study sample included 15 companies listed on the Palestine Stock Exchange. 3 companies from each of the main sectors, and the analytical descriptive approach was relied upon in conducting the study, and the income smoothing was measured according to the (ECKEL) model, where the model is distinguished by not being limited to one means or one activity in the measurement process and takes all means into account in the income smoothing process It is also characterized by objectivity because it relies on a statistical basis and a clear and simple measure and does not depend on forecasts and estimates of the expected income of the company. The software (EViews) was used to analyze the financial data of the study sample, in addition to some descriptive statistical methods (arithmetic mean, standard deviation, highest value, lowest value). (Return on assets) The results also showed a statistically significant effect of the (income smoothing) variable on (return on equity), and the results showed a statistically significant effect of the (income smoothing) variable on (the logarithm of net income). The study also came out with several recommendations, the most important of which are: By not adopting the published financial statements as correct and recognized numbers for investment purposes or in terms of the profits of these companies, because the result of this stability in profits results from the company’s practice of smoothing income in order to achieve its goals, so that the imaginary increase in net income, return on equity, and return on assets is a result of smoothing income And his practice will affect the truthfulness of the published figures and the stability of the profits of these companies. We recommend that government agencies represented by the Tax Department exercise accuracy and caution and conduct more financial analysis of these published financial statements because they do not present the reality of the company as a result of manipulation of net income, assets and property rights. The study recommends doing more research on the subject of income smoothing and how to confront it
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Citation
الكومي، سلسبيل اذياب. (2023). تأثير تمهيد الدخل على الاداء المالي دراسة تطبيقية على الشركات المدرجة في بورصة فلسطين خلال الفترة 2015-2021م [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس. https://arab-scholars.com/0bef0f