مجلة التنمية الاقتصادية
Volume 2, Numéro 2, Pages 182-199

أثر التحفظ المحاسبي على تخفيض عدم تماثل المعلومات وتكلفة رأس المال في اطار المعايير الدولية (ifrs)

الكاتب : عبد الرحمن محمد سليمان رشوان .

الملخص

Study aims in general to identify the impact of the accounting reservation to reduce the asymmetry of information and the cost of capital within the framework of international standards (IFRS), and to answer questions and test hypotheses, rely researcher on the descriptive and analytical approach in showing and clarify the theoretical side through previous studies, journals and letters scientific, and analyze the results of the field study and test hypotheses using statistical program (SPSS). Questionnaire it was also distributed after evaluated and judged by a number of specialists on a sample consisting of directors and heads of departments and accountants and financial personnel departments listed companies in Palestine Stock Exchange's study (155) single. The results of the field study also proved that there is a trace of the accounting reservation in reducing the phenomenon of asymmetry of information and reduce the cost of capital within the framework of international standards (IFRS). The study also recommended the need for more commitment in the Palestine Stock Exchange listed companies to apply international standards that are conservative accounting to improve their efficiency.

الكلمات المفتاحية

accounting reservation - asymmetry of information - the cost of capital - the international standards (IFRS)