العلاقة بين نِظام الرَقابة الداخلية وجَوْدة الإفصاح المُحاسبيّ (دراسة تحليلية للشّركات المُساهمة العامة المُدرجة في بورصة فلسطين)

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رسالة الماجستير- الطالب يزيد صلاح.pdf(1.82 MB)
Date
2020-11-16
Authors
يزيد عدنان هاشم صلاح
Yazeed Adnan Hashem Salah
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Publisher
Al-Quds University
Abstract
This study aims at examining the relationship between the Internal Control System that is measured by indicators derived from the Statement of Profits and Losses, the Statement of Financial Position, and the Statement of Cash Flows. The study will also examine the indicators that measure the company's commitment to implementing the rules of corporate governance, and with the quality of the accounting disclosure that measured through the companies' practice of Earnings Management based on Miller Ratio. The researcher used the descriptive and analytical methodology. The study population consisted of all (48) public shareholding companies listed on the Palestine Stock Exchange as of 31/12/2018. To achieve this objective, a purposive sample of (19) companies, depending on the seniority of their establishment, was taken from all five sectors listed on the stock exchange (banks, insurance, industry, services, and investment). As a tool for data collection, the study used the financial statements and reports of these companies over the last three years (2016, 2017, and 2018). In addition, other articles and previous studies were also included. The results found a statistically significant relationship between the Internal Control System that is measured by indicators derived from the Statement of Profits and Losses, the Statement of Financial Position and the Statement of Cash Flows with the quality of the accounting disclosure. The Phi Correlation coefficient indicated good correlation strength between the variables, and it was (63.7%). The results showed that (81.2%) of the companies that do not have a strong internal control system also do not have quality in the accounting disclosure. On the other hand, (18.8%) of the companies that do not have a strong internal control system have good accounting disclosure. As for the indicators derived from the Statement of Cash Flows, the Phi Correlation coefficient indicated good correlation strength in the relationship between the internal control system and the quality of the accounting disclosure amounting that reached (50.5%). The results showed that (23.5%) of the companies that have a strong internal control system have good accounting disclosure as well. In turn, (76.5%) of the companies that have a strong internal control system do not have quality in the accounting disclosure. However, there is no statistically significant relationship between the Internal Control System which is measured by the indicators used to measure the extent of the company’s compliance with corporate governance rules with the quality of the accounting disclosure. The value of the statistical significance was (0.637), which is greater than the level of significance (0.05). Phi Correlation coefficient indicated the existence of a weak correlation between the two variables with a rate of (10.8%). Based on these results, the study recommends that companies must adhere to the principles of the Internal Control System and the rules of corporate governance in Palestine. Moreover, the companies must use Miller Ratio to measure the quality of accounting disclosure to avoid the companies’ practice of Earnings Management, in addition to conducting other studies that measure the strength and safety of the internal control system through other indicators.
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Citation
صلاح، يزيد عدنان. (2020). العلاقة بين نِظام الرَقابة الداخلية وجَوْدة الإفصاح المُحاسبيّ (دراسة تحليلية للشّركات المُساهمة العامة المُدرجة في بورصة فلسطين) [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس. https://arab-scholars.com/4284f9
النتشة، إسلام عبد الرحيم. (2020). أثر تطبيق قواعد الحوكمة في الهيئات المحلية -البلديات - على مؤشرات اداء الصندوق الاقراض "دراسة تطبيقية في بلدتي بيت لحم والخليل" [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس. https://arab-scholars.com/fcfc07
URI
https://dspace.alquds.edu/handle/20.500.12213/7361
Collections
Accounting & Taxation المحاسبة والضرائب