أثر جودة التقارير المالية على ترشيد قرارات الاستثمار : دراسة تطبيقية على المصارف التجارية في فلسطين

Abstract EN

This study aims at identifying the impact of quality financial reporting on rationalization of investment decisions in the working commercial banks in Palestine.

Where a sample of 120 surveys were distributed to Palestine Monetary Authority and a number of auditing offices and commercial banks.

To answer the research questions and to examine the research hypotheses, the researcher depends on the inductive and deductive approaches to present the theoretical part and to analyze the results of the field study.

Where the results of the field study approved that, the availability of attributes of quality financial reporting contributes in the rationalization of investment and economic decisions for investors of commercial banks in Palestine, and helps the investors in the diversification of investments.

Hence, it provides the ability to compare the available alternatives in order to select the best one based on the balance of income and risk, which contributes in increasing the trust and the dependability on the reports from the parties that benefit from these reports.