أثر إعداد التقارير المتكاملة على تعزيز الإفصاح و الحوكمة للشركات المدرجة في بورصة فلسطين

Abstract EN

The research aims mainly to scientific rooting through identifying the impact of integrated reporting to strengthen disclosure and corporate governance of listed companies in Palestine Stock Exchange, and to answer research questions, and to answer questions and test hypotheses, rely researcher on the descriptive and analytical approach in showing and clarifying the side theoretical through previous studies and scientific journals, letters, and analyze the results of the field study and test hypotheses using statistical software (SPSS).

Also it used the tool to search the questionnaire distributed after evaluated and judged by a number of specialists, and then distributed to the research sample consisting of CFOs and heads of departments and accountants working shareholding companies listed on the Palestine Stock Exchange's (44) employees and an employee were to recover (34) questionnaire.

Search results also demonstrated that listed on the Palestine Exchange companies realize the importance of integrated reporting to contribute to the reduction of the risk management and improve its performance, and the results concluded that no impact to prepare integrated reports to strengthen disclosure and corporate governance to contribute to the creation of value for companies listed on the Palestine Exchange.

The paper also recommended that the Palestine Exchange illustrative establishing rules and guidelines for joint stock companies listed have shown the importance of integrated reporting and the content of financial information and non-financial disclosure to serve the stakeholders, including investors.