Potential role of accounting disclosure to reduce risks arising from the COVID-19 pandemic
Rashwan, A., Kassem, Z. (2021). Potential role of accounting disclosure to reduce risks arising from the COVID-19 pandemic. EKB Journal Management System, 4(1), 253-276. doi: 10.21608/dusj.2021.205906
Abd El Soliman Rahman Mohammed Rashwan; Zeinab Abd-Elhafiz Ahmed Kassem. "Potential role of accounting disclosure to reduce risks arising from the COVID-19 pandemic". EKB Journal Management System, 4, 1, 2021, 253-276. doi: 10.21608/dusj.2021.205906
Rashwan, A., Kassem, Z. (2021). 'Potential role of accounting disclosure to reduce risks arising from the COVID-19 pandemic', EKB Journal Management System, 4(1), pp. 253-276. doi: 10.21608/dusj.2021.205906
Rashwan, A., Kassem, Z. Potential role of accounting disclosure to reduce risks arising from the COVID-19 pandemic. EKB Journal Management System, 2021; 4(1): 253-276. doi: 10.21608/dusj.2021.205906

Potential role of accounting disclosure to reduce risks arising from the COVID-19 pandemic

Delta University Scientific Journal
Article 17, Volume 4, Issue 1, April 2021, Page 253-276  XML PDF (568.66 K)
Document Type: Original research papers
DOI: 10.21608/dusj.2021.205906
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Authors
Abd El Soliman Rahman Mohammed Rashwan1; Zeinab Abd-Elhafiz Ahmed Kassem2
1Department of Administrative and Financial Sciences, University College of Science and Technology, Gaza, Palestine
2Department of Administrative and Financial Sciences, University College of Science and Technology, Gaza, Palestine.
Abstract
The study mainly aimed to identify the anticipated role of accounting disclosure to reduce the risks arising from the COVID-19 pandemic in the companies listed on the Palestine Stock Exchange, and to answer questions and test the study hypotheses, the two researchers relied on the descriptive and analytical approach in showing and clarifying the theoretical side through previous studies and periodicals. Scientific theses, analysis of the results of the applied study, and hypothesis testing using the statistical program (SPSS) .
The questionnaire was also distributed, after its evaluation and judging by a number of specialists, on the study sample consisting of general managers, financiers and heads of departments for finance in companies listed on the Palestine Stock Exchange, whose number is (153) .
The results of the study proved that the companies listed on the Palestine Stock Exchange disclose the information contained in the financial statements to reduce the risks that may affect the future of these companies in light of the COVID-19 pandemic. The study also recommended that companies listed on the Palestine Exchange should make more disclosure of any potential financial risks that have a material impact on the financial statements due to the spread of the COVID-19 pandemic
Keywords
Accounting Disclosure; Emerging Risks; COVID-19 Pandemic; Palestine Exchange
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