The Relationship Between Disclosure Quality and Firm Performance: Evidence from Companies Listed in Palestine Exchange
- Publication Type
- Conference abstract/paper published in a peer review journal
- Authors
- Muath Asmar
- Muiz Abu Alia
- Fawzi Hussein Ali
- Fulltext
- Download
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.
Journal
- Title
- Explore Business, Technology Opportunities and Challenges After the Covid-19 Pandemic
- Publisher
- Springer International Publishing
- Publisher Country
- Switzerland
- Indexing
- Scopus
- Impact Factor
- None
- Publication Type
- Both (Printed and Online)
- Volume
- --
- Year
- 2022
- Pages
- 660-669