دور المعايير الدولية لإعداد التقارير المالية في جودة معلومات التقارير المالية و أثرها على ترشيد أحكام قرارات المستثمرين : دراسة ميدانية على بورصة فلسطين

الملخص EN

The research aims mainly to scientific rooting through the identification of the role played by international standards (IFRS) in the quality of financial reporting information and its impact on the rationalization of the provisions of the decisions of investors in Palestine Stock Exchange, and to answer research questions and test hypotheses, rely researcher at both the inductive and deductive in demonstrate the theoretical side, and analyzing the results of the field study, Results of the field study also demonstrated that the search for standards (IFRS) have a significant role in the quality of financial reporting and disclosure of information and the lack of a similar nature, resulting in a positive impact on the rationalization of the provisions of the decisions of investors.