أثر تطبیق المعاییر الدولیة لإعداد التقاریر المالیة في تطویر الإطار المفاهیمي لأبعاد المحاسبة عن التنمیة المستدامة دراسة تطبیقیة على المؤسسات المالیة المدرجة في بورصة فلسطین(

Abstract

The main objective of the study was to identify the effect of electronic disclosure of financial information on the efficiency of the Palestinian capital market in the light of IFRS. The researchers relied on the analytical descriptive approach. The survey questionnaire was distributed to a sample of financial managers and department
heads of listed companies (172) employees and employees.
The results of the study showed that the use of electronic disclosure by companies listed on the Palestine Stock Exchange made the financial reports more understanding by investors, which contributed to increase the volume of investment in companies listed on the Palestine Stock Exchange.
The study also recommended building confidence in electronic disclosure by investors by increasing the quality of published financial reports electronically to improve the performance efficiency of the Palestine Exchange.