مجلة الاقتصاد والمالية
Volume 10, Numéro 2, Pages 224-240
2024-06-30

The Role Of Accounting Reservation Through The Application Of Liability Accounting System In Achieving Fairness Of Palestinian Stock Exchange Listed Companies' Financial Statements For The Years (2010-2021)



Authors : Muhanna Mohammad .

Abstract

The study aimed to identify the role of accounting conservatism through the application of the responsibility accounting system in achieving the fairness of the financial statements of the industrial companies listed on the Palestine Stock Exchange for the years (2010-2021). To achieve the objective of the study, the quantitative descriptive approach was used. The industrial companies listed on the Palestine Stock Exchange were targeted through the published financial statements for the years (2010-2021), and the number reached (13) companies. Multiple regression and the correlation between the variables were analyzed. Through the application of the responsibility accounting system in achieving the fairness of the financial statements of the industrial companies listed on the Palestine Exchange. One of the most important recommendations is to motivate the management of Palestinian industrial companies, especially those with low conservatism, to exert more efforts to maintain the application of the principle of conditional accounting conservatism associated with the responsibility accounting system, due to its impact on the quality, credibility and fairness of financial reports.

Keywords

Accounting Reservation ; Application of Liability Accounting System ; Achieving Fairness

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