أثر الإفصاح الطوعي عن المخاطر على جودة المعلومات في التقارير المالية: دراسة تطبيقية

الملخص EN

The study aimed to measure the impact of voluntary risk disclosure on the quality of accounting information, by influencing its qualitative characteristics for companies listed on the Palestine stock exchange, and used the descriptive analytical approach.

a non-financial company, during the period (2012-2019).

the results showed that there is an effect of voluntary disclosure of risks in increasing the predictive ability, the value of feedback, and impartiality in financial reports, and there is no effect of the level of voluntary disclosure of risks in improving the honesty characteristic of the expression of accounting information.