حوكمة الشركات المساهمة في فلسطين : النظرية و التطبيق

Abstract EN

This research paper addresses the governance of shareholding companies in Palestine.

It explores governance concepts, rules, content, mandatory status and reality of application to Palestinian companies.

The research paper presents a vital issue of a broad international concern as articulated by academic and professional organisations and bodies.

For over six years, stakeholders have stated strong demands for a better governance of corporations for several reasons, including: 1- Several instances of financial bankruptcy and fraud at public shareholding companies and banks have been in place, thereby raising questions such as: Where are management boards? Where are auditors? Where are internal auditors and controllers? Where are the regulatory and legislative bodies? 2- Economic breakdowns and financial crises affected a number of countries in East Asia, Latin America and Russia throughout the 1990s.

3- Over the past years, investors and shareholders have increasingly called for better governance, which will positively impact and guide investment-related decision-making.

The research paper applies a comparative analytical approach.

It elaborates on and analyses principles and provisions pertaining to rules of governance at shareholding companies.

The paper also explores the extent to which governance rules are efficient as well as applicable to companies in Palestine in comparison to internationally recognised norms.

Having thoroughly reviewed governance rules in force at Palestinian shareholding companies, the research paper comes up with a set of conclusions and recommendations, the adoption of which may promote the application of governance rule at shareholding companies and protect them against bankruptcy and collapse.