قياس مدي تحقيق الشفافية والافصاح في التقارير المالية المنشورة للبنوك الوطنية الفلسطينية المدرجة في بورصة فلسطين دراسة نظرية تطبيقية

النجار, محمد (2017) قياس مدي تحقيق الشفافية والافصاح في التقارير المالية المنشورة للبنوك الوطنية الفلسطينية المدرجة في بورصة فلسطين دراسة نظرية تطبيقية. Masters thesis, جامعة الازهر.

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ياس مدى تحقق الشفافيه والافصاح فى التقارير الماليه المنشوره للبنوك الوطنيه الفلسطينيه المدرجه فى بورصه فلسطين دراسه .pdf
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Abstract

This study aimed at measuring the extent of transparency and disclosure in the published financial reports of the national commercial banks in the Palestine Stock Exchange through a model for measuring the level of disclosure in the commercial banks operating in the State of Palestine. In 2006 till the year 2014 and the number of five banks using the scale proposed by the researcher and based on the Poor & Standard. The descriptive analysis method was used with the use of the Statistical Package for Social Sciences (SPSS) in analyzing the data collected. The study reached the following results, the most important of which were the following: 1. There are no significant differences between the Palestinian commercial banks listed on the Palestine Stock Exchange in the levels of disclosure according to the proposed index, where the average index for all banks is 78.2%. 2. There are no significant differences between the Palestinian commercial banks listed on the Palestine Stock Exchange at the level of the three divisions in the level of disclosure. The average index of the national commercial banks of the three divisions is as follows: A- The value of the index in the Structure of Ownership and Investors' Equity was 83.5%, which is the highest percentage achieved by commercial banks. B- The value of the index in the section of transparency and financial disclosure of information was 73%, which is the lowest percentage achieved by commercial banks. C- The value of the index in the Board Structure and Procedures section was 79%. 3. There is a statistically significant relationship between the bank's characteristics in terms of (bank size, share share of profits) and levels of disclosure in the financial reports of Palestinian commercial banks listed on the Palestine Stock Exchange. 4. There is a statistically significant inverse relationship between the share of the share of profits and the level of disclosure in the structure of ownership and the rights of investors to commercial banks. خ 5. There is a statistically significant relationship between the size of the bank and the level of disclosure in the structure of ownership and the rights of investors to commercial banks. 6. There is a statistically significant relationship between the market value of the bank and the level of disclosure in transparency and financial disclosure of information to commercial banks. 7. There is a statistically significant inverse relationship between the share of the share of profits and the level of disclosure in the board structure and procedures for commercial banks. 8. There is a statistically significant relationship between the size of the bank and the level of disclosure in the structure of the board of directors and procedures for commercial banks. 9. There is a statistically significant relationship between the ratio of loans to deposits and the level of disclosure in the structure of the Board of Directors and procedures for commercial banks. 10. There is a statistically significant inverse relationship between share earnings and disclosure levels in financial reports of commercial banks. 11. There is a statistically significant relationship between the ratio of loans to deposits and levels of disclosure in the financial reports of commercial banks. 12. The relative importance of the components of IFRS 7 is equal to some disclosure items in the proposed test model

Item Type: Thesis (Masters)
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: أ. طارق زياد عبد حنونة
Date Deposited: 02 Mar 2021 07:44
Last Modified: 02 Mar 2021 07:44
URI: http://scholar.alaqsa.edu.ps/id/eprint/4412

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