مدى استخدام الاحتياطيات السرية كأداة لإدارة الأرباح بهدف التأثير على نسبة كفاية رأس المال و القيمة السوقية : دراسة تطبيقية على شركات التأمين المدرجة في بورصة فلسطين

Abstract EN

The study aims to indicate the extent of using hidden reserves as a tool for profit management, and then test the extent to which hidden reserves affect both solvency measured by capital adequacy ratio, and the market value.

The study was applied on a sample of (6) insurance companies listed at the Palestinian Exchange during the period 2010-2016.

In order to achieve the study objectives, simple, multiple regression analysis and path analysis were used to clarify the relationship between the study variables.

The results of the study show that the insurance companies listed on the Palestine Exchange exercise profit management depending on exaggerating the value of the provisions and the technical reserves they create.

Also, the exaggeration of provisions’ low value and insurance contracts reserves has an impact on solvency and market value of insurance companies listed at the Palestinian Exchange.