أقر بأن ما اشتملت عليه هذه الرسالة إنما هو نتاج جهدي الخاص، باستثناء ما تمت اإلشارةإليه حيثما ورد، وأن هذه الرسالة ككل أو أي جزء منها لم يقدم من قبل اآلخرين لنيل درجة أولقب علمي أو بحثي لدى أي مؤسسة تعليمية أو بحثية أخرى.
The impact of corporate governance and firmcharacteristics on voluntary disclosure: An applied study on the companies listed onpalestine exchange
- Tez No: 708644
- Danışmanlar: Belirtilmemiş.
- Tez Türü: Yüksek Lisans
- Konular: Bankacılık, Maliye, Banking, Finance
- Anahtar Kelimeler: Corporate Governance, Firm Characteristics, Voluntary Disclosure, Palestine Exchange, Listed Companies
- Yıl: 2017
- Dil: Arapça
- Üniversite: Islamic University - Gaza
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 166
Özet
Özet yok.
Özet (Çeviri)
This study aims at examining the impact of corporate governance and firm characteristics on the voluntary disclosure in the annual reports of the companies listed on Palestine exchange. In addition, the study aims at identifying the level of the voluntary disclosure of the listed companies on Palestine exchange. For these purposes, the variables of the study were designed to include a group of variables related to the corporate governance, which are: percentage of non-executive directors, the board size, the dual role of executive directors, and existence of the audit committee. This is in addition to other variables related to the firm characteristics, which are: firm size, leverage, profitability and audit firm size. In this study, the Panel Data method was used. The population of the study consisted of the listed companies on Palestine exchange, which are 48 companies that are distributed over five different sectors. These sectors are: the banks, insurance, investment, services, and industry. Stocks of the investigated companies were traded in the period between 31/12/2013 and 31/12/2016. In addition, the sample of the study included 28 companies, which are the non-financial companies listed on Palestine exchange for which complete qualitative data of four years are available. The findings of the study showed that the level of the voluntary disclosure in Palestine exchange is under medium to some extent. In addition, the results of the study showed that only the profitability had a negative impact on the level of the voluntary disclosure. The study recommended that it is necessary to focus on the factors, which led to the loss of the profits of the non-financial companies listed in Palestine exchange during the period from 2013 to 2016. Moreover, the study recommended that further accounting researches should be perforemed to identify the other variables that may have an effect on the level of voluntary disclosure. One might say that among the most important issues, which need research is the effect of (ownership concentration, the type of industry and Characteristics of the Audit Committee) on the level of voluntory Disclosure.
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