مدى تطبيق بطاقة الأداء المتوازن و دورها في تحسين مستوى جودة الأرباح في الوحدات الاقتصادية المدرجة أسهمها في بورصة فلسطين

الملخص EN

The study aimed to explore apply the balanced scorecard and its four perspectives and its role in Improve the Earnings Quality used Palestinian Economic Entities (PEE).

In order to achieve the objective of this study, all the Economic Entities form those shares on Palestine Exchange were selected.

The sample of the study has been selected of managers and heads of departments and financial administrators working in the Economic Entities and the study relied descriptive and analytical approach and it designed a questionnaire which was distributed to (91) managers and department heads administrators and financial working groups in the economic Entities.

The response number was (71),recovery rate of (%78), to obtain information about independent variable (balanced scorecard).

(BSC) , Whereas the information about dependant variable (earning management) obtained from entities financial reports published replace the study and to measure eamings management using "miller model", Descriptive and analytical statistical techniques were used to analyze data and discuss the results The findings of the study indicate that Palestinian Economic Entities adopt balanced scorecard in different and high ratios.

The study also revealed a significant positive relationship between the balanced scorecard and its four perspectives and Improve the Earnings Quality in Palestinian Economic Entities.

Except the perspective of learning and growth where the study showed there’s no relationship between the adoption of performance measurements in the perspective of learning and growth within the Balanced Scorecard (BSC)and between the Improve the Eamings Quality in the Palestinian Economic Entities .

The study provided a set of recommendations, foremost of which are to encourage all Palestinian Economic Entities to adopt balanced scorecard for its role in performance evaluation and Improve the Eamings Quality, and the need to focus on adoption the perspective of learning and growth within the Balanced Scorecard (BSC),which may be of great importance in Improve the Earnings .