دور تبني معايير المحاسبة الدولية على العائد السوقي للسهم في الشركات المدرجة في السوق المالي الفلسطيني

الملخص EN

This study aims at identifying the role of adopting international accounting standards on the market return of shares in listed companies in the Palestinian financial market by studying and analyzing the concept of accounting standards, their objectives and their importance.

To achieve this, a questionnaire was designed.

(50) questionnaires were distributed among a random sample consisting of employees of Palestinian companies operating in the city of Nablus and listed in financial markets.

The Statistical Analysis Program (SPSS) was used for the analysis of study data.

The study found that: the international accounting standards have a clear role in improving the market returns of listed companies in the financial market, with a response rate of 78.8%.

Financial institutions seek to increase the market returns of their shares by 82.4%.

The study presented a number of recommendations, the most prominent of which were: increasing the awareness of the importance of accounting standards and their role on the Palestinian stock exchange, inviting new researchers to cover other studies and research in aspects not covered by our current study.