The role of applying good governance mechanisms to contribute to increasing confidence in integrated reporting in light of the Covid-19 pandemic | ||
| Delta University Scientific Journal | ||
| Article 19, Volume 4, Issue 1, April 2021, Pages 299-323 PDF (826.03 K) | ||
| Document Type: Original research papers | ||
| DOI: 10.21608/dusj.2021.205908 | ||
| Authors | ||
| Abdul Rahman Mohammed Rashwan1; Eitedal Mohammed Alhelou2 | ||
| 1Department of Administrative and Financial Sciences, University College of Science and Technology, Gaza, Palestine. | ||
| 2Department of Accounting, College of Business Administration, University of Palestine, Gaza, Palestine. | ||
| Abstract | ||
| The study mainly aimed to identify the role of applying good governance mechanisms to contribute to increasing confidence in integrated reports in light of the Covid 19 pandemic, and to answer questions and test the study hypotheses. 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, to the study community consisting of general directors, directors of financial and administrative departments, and heads of financial and administrative departments working in investment companies listed on the Palestine Stock Exchange of (43) employees, and the comprehensive inventory method was used due to the small size the society. The results of the study showed that the board of directors in the investment companies listed on the Palestine Stock Exchange (PEX) is carefully determining the responsibilities and tasks well to facilitate the task of those in charge of governance to produce integrated reports that are credible, transparent and high quality in light of the Covid-19 pandemic . The study also recommended trying to take advantage of the benefits achieved by the governance mechanisms and expand their application by the departments of investment companies listed on the Palestine Stock Exchange because of their importance in improving the quality of integrated reports in light of the Covid-19 pandemic . | ||
| Keywords | ||
| governance mechanisms; integrated reporting; the Covid-19 pandemic; investment companies; Palestine Stock Exchange | ||
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