استخدام القيمة العادلة في قياس القيمة الحقيقية للأسهم العادية للبنوك المدرجة في بورصة فلسطين باستعمال نموذج مضاعف الربحية

Abstract EN

The study aimed to identify the possibilities of using fair value for the measurement of the true value for ordinary shares of banks that listed on the Palestine Stock Exchange ,The study adopted the descriptive analytical method; besides using a multiplier profitability model as one of the mathematical models to measure the fair value of ordinary shares through the published financial reports the bank that sample study, the study reached the most important results: The Palestine Stock Exchange is considered at the low level of efficiency because it does not reflect the real value of the shares, and the profitability multiplier model is able to measure the real value of fair shares of the banks hose listed in Palestine Stock Exchange.

The study recommended the following: working to sensitive investors not to rely upon mainly on stock prices in the market and rely on fair value with some other indicators financial analysis because the market does not reflect all the economic realities related to banks, and the necessity of bank commitment to apply fair value Fair in the presence of legislation from the Palestinian Monetary Authority is which is obligatory to apply the standards because of its impact by providing appropriate accounting information that reflects the reality of banks performance.