تحليل العلاقة بين تطبيق المعايير الدولية (IFRS)‎ و الإفصاح و أثرها على جذب الاستثمارات إلى بورصة فلسطين

الملخص EN

It is agreed that IFRS will play an important and significant role in investment decision making in capital markets, as well as improving the quality of financial reporting by increasing disclosure and transparency of information and their comparability in order to support investment decision making, improve efficiency and effectiveness Financial markets, and increased investor confidence to attract international investors.

The importance of this study is that the application of international standards (IFRS) may help to disclose information and provide it to investors to make the appropriate investment decision based on that information, as well as the benefits that will accrue to companies listed on the Palestine Stock Exchange by attracting more local and foreign investments.

The main objective of the study was to rationalize scientific research by analyzing the relationship between the application of international standards (IFRS) and disclosure and its effect on attracting investments to the Palestine Stock Exchange.

In order to answer the questions and test the hypotheses of the study, the researcher relied on the descriptive analytical method in clarifying and clarifying the theoretical aspect through previous studies and periodicals And analysis of the results of the field study and the testing of hypotheses using the statistical program (SPSS).

The questionnaire was distributed after being evaluated and judged by a number of specialists on the sample of the study consisting of managers, heads of departments and accountants working in financial departments of companies listed on the Palestine Stock Exchange (128) employees.

The results of the field study also showed that there is an impact on the application of international standards (IFRS) to increase the disclosure and transparency of financial statements and reports to attract domestic and foreign investments to the Palestine Stock Exchange.

The study also recommended the necessity of obligating all companies to further disclose the information provided to investors in accordance with the requirements of international standards (IFRS).