Vol.20, N°4

59

47

The Impact of Accounting Conservatism on Enhancing Accounting Disclosure and Strengthening Investor Confidence: An Applied Study on Listed Banks in the Palestine Exchange

Résumé

The objective of this study is to examine the impact of accounting conservatism on enhancing accounting disclosure and strengthening investor confidence in banks listed on the Palestine Exchange (PEX). The researcher adopted a dual approach: Theoretical review: Analysis of prior accounting literature related to the study’s variables, and Empirical analysis: Statistical testing of actual data extracted from annual financial reports., The sample included all listed banks with: Uninterrupted trading during the study period (2015–2022), and Complete data required to estimate the study’s variables, The results supported the research hypotheses, providing empirical evidence of: A moderate level of accounting conservatism in Palestinian banks’ financial reports and A statistically significant positive effect of conservatism on both accounting disclosure quality and investor confidence across all sampled banks. This study complements prior research by offering empirical evidence from the Palestine Exchange on how accounting conservatism improves disclosure practices and bolsters investor trust.

Comment citer cet article

عصام محمد (2025) "تأثير التحفظ المحاسبي على تحسين الإفصاح المحاسبي وتعزيز ثقة المستثمرين -دراسة تطبيقية على المصارف المدرَجة في سوق فلسطين للأوراق الماليّة- " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 20، العدد 4 ديسمبر ، ص26-50.