The Impact of the Commitment to Disclose the Requirements of IFRS 8 on the Quality of Accounting Information in Companies Listed in the Palestinian Market رسالة ماجستير

Abstract

This study aimed to examine the impact of the commitment to disclosure the requirements of International Financial Reporting Standards (IFRS 8) on the quality of accounting information in companies listed in the Palestinian market. This study implemented a quantitative, cross sectional, descriptive approach. the study instrument is the questionnaire; it was distributed online and face to face. The study sample included (120) finance sector workers (Financial Head, Accountants, External Analysts, and others) in the listed companies in the Palestinian exchange located in West Bank-Palestine. The sample was chosen through the convenient purposive sampling method based on the job description. The study results showed a high degree of information disclosure related to the requirements of IFRS 8 in the Palestinian companies (4.1679) and a high level of the quality of accounting information (4.1786). It was also found that there are no statistical differences between the gender and the job description variables with the disclosure of IFRS8 along with the quality of accounting information in the Palestinian companies. However, there are statistical differences between the age, job experience, academic qualification and academic level variables with the disclosure of IFRS8 along with the quality of accounting information in the Palestinian companies