أثر الإفصاح الاختياري على الأداء المالي للوحدات الاقتصادية في بورصة فلسطين : دراسة تطبيقية على قطاع البنوك و قطاع التأمين

الملخص EN

The study aims to determine the impact of the level of voluntary disclosure on the financial performance of the economic Entity in both the banking sector and the insurance sector in the Palestine Exchange, through the introduction of the concept of voluntary disclosure and its relationship to the market value, and to recognize the level of commitment of both banking sector and insurance sector to implement the requirements of voluntary disclosure according to the manual of Palestinian capital Market Authority.

The results showed a disagreement between the owners of accounting thought of a unified concept of voluntary' disclosure, the rate of voluntary disclosure in the Palestine Exchange is % 64.92 indicates a medium degree.

The relationship between the financial performance and the degree of voluntary disclosure was positive, despite of there are some differences between the banking sector and the insurance sector with voluntary disclosure, The study recommends to pay more attention to the financial and voluntary disclosure, for its importance to investors and governmental and non - governmental parties because it works to increase the confidence in the published financial statements, especially in light of the uncertainty associated with the financial situation of the economic Entity.