Disclosure quality enhances market efficiency and attracting investments for the firms which has positive consequences for the firm’s performance. This study investigates the relationship between disclosure quality and performance of the companies listed on the Palestine Exchange (PEX). The study includes 49 firms covering the period from 2005 to 2016. while several indicators are used to measure firms’ performance, disclosure quality is assessed by discretionary accruals. Using GMM analysis, a significant relationship is found between disclosure quality and performance of the companies listed in the PEX.

العنوان

Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic

الناشر

Springer International Publishing

بلد الناشر

سويسرا

Indexing

Scopus

معامل التأثير

None

نوع المنشور

Both (Printed and Online)

المجلد

--

السنة

2022

الصفحات

660-669