Title:
The Impact of the Disclosure of Integrated Business Reports on the Financial Performance of Shareholding Companies Listed in the Palestine Exchange

Authors:
Ayah A. S. Haddad, Firas S. Q. Barakat, Ooroubah Mahmoud, Palestine

Abstract:

The aim of this research is to identify the impact of the disclosure of integrated business reports on the financial performance of shareholding companies listed in the Palestine Exchange (PEX). The research population encompasses all Palestinian companies listed as of end of 2020 which total 47 companies. However, one investment company, namely Al-Aqariya Trading Investment Co. was omitted, as the data necessary to measure and calculate research variables was either unavailable or incomplete. The researcher collected data using a customized index specifically designed for this purpose that is based on previous research indices after revision and improvement. The index was developed in accordance with the study matter and content of integrated reports as stipulated by the International Integrated Reporting Council in its integrated reporting (IR) framework and consists of the eight main elements of integrated reports. The study concluded that there is no significant statistical impact for integrated reporting disclosure on the financial performance measured by the return on Assets (ROA) of the Palestinian companies listed in the PEX. It  concluded that there is a statistically significant impact for integrated reporting disclosure on the financial performance measured by the return on equity (ROE) of the Palestinian companies listed in the PEX, and a statistically significant impact for integrated reporting disclosure on the financial performance measured by the earnings per share (EPS) of the Palestinian companies listed in the PEX

DOI: http://dx.doi.org/10.51505/ijebmr.2022.6217