قياس درجة التحفظ المحاسبي عند إعداد القوائم المالية لشركات الخدمات المدرجة في بورصة فلسطين و بيان أثره على سياسة توزيع الأرباح

الملخص EN

This study aimed to measure accounting conservatism degree while preparing financial statements for services companies listed on the Palestine Exchange and its impact on the dividend policy for the period 20142018- on a sample of 11 companies, using the descriptive analytical approach to suit the nature of the study.

Accounting Conservatism was measured by using the model (Basu,1997) and Book Value to Market Value (BTM).

Statistical Packages Program (SPSS) was used to analyze the study data and test the hypotheses.

The study ended with many results; the most important are: The financial statements of services companies listed on the Palestine Exchange is not characterized by accounting conservatism according to the Basu model.

Also, companies practice accounting conservatism, but the level of practice is low according to and Book Value to Market Value (BTM).

The study came up with a set of recommendations; the most important are: The need to establish policies that increase the level of accounting conservatism in the financial statements and be appropriate for the services companies listed in the Palestine Exchange.

Moreover, oblige companies to an acceptable level of accounting conservatism.

Furthermore, increase the supervision of the financial market and the concerned entities to ensure the transparency and credibility of the financial statements and make it a condition of listing on the stock exchange.