تحليل العلاقة بين تطبيق المعايير الدولية (IFRS) و الإفصاح و أثرها على جذب الاستثمارات الى بورصة فلسطين
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Date
2017
Authors
Journal Title
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Publisher
Université de M'sila
Abstract
It is agreed that IFRS will play an important and significant
role in investment decision making in capital markets, as
well as improving the quality of financial reporting by
increasing disclosure and transparency of information and
their comparability in order to support investment decision
making, improve efficiency and effectiveness Financial
markets, and increased investor confidence to attract
international investors.
The importance of this study is that the application
of international standards (IFRS) may help to disclose
information and provide it to investors to make the
appropriate investment decision based on that information,
as well as the benefits that will accrue to companies listed on
the Palestine Stock Exchange by attracting more local and
foreign investments.
The main objective of the study was to rationalize
scientific research by analyzing the relationship between the
application of international standards (IFRS) and disclosure
and its effect on attracting investments to the Palestine Stock
Exchange. In order to answer the questions and test the
hypotheses of the study, the researcher relied on the
descriptive analytical method in clarifying and clarifying the
theoretical aspect through previous studies and periodicals
And analysis of the results of the field study and the testing
of hypotheses using the statistical program (SPSS).
The questionnaire was distributed after being
evaluated and judged by a number of specialists on the
sample of the study consisting of managers, heads of
departments and accountants working in financial
departments of companies listed on the Palestine Stock
Exchange (128) employees.
The results of the field study also showed that
there is an impact on the application of international
standards (IFRS) to increase the disclosure and transparency
of financial statements and reports to attract domestic and
foreign investments to the Palestine Stock Exchange.
The study also recommended the necessity of
obligating all companies to further disclose the information
provided to investors in accordance with the requirements of
international standards (IFRS).
Description
Keywords
International Standards IFRS, Disclosure, Palestine Stock Exchange, Attracting Investments. nian company for creativity.