Title: The Impact Of The Financial Report's Quality On The Stock Price Crash Risk Of Investment Companies Listed On The Palestine Stock Exchange: An Applied Study
Authors: Dr. Issam MA AL Taweel
Volume: 9
Issue: 1
Pages: 51-66
Publication Date: 2025/01/28
Abstract:
The study aimed to demonstrate the difference in the significant negative impact of the quality of financial reports on the risks of the collapse of stock prices of investment companies listed on the Palestine Stock Exchange, according to the difference in the quality of the review and the percentage of short-term debts. The subject of the study, the study was applied to a sample of 11 investment companies listed on the Palestine Stock Exchange for the period (2012-2021), and the results of the study showed a statistically significant relationship between each of (the quality of financial reports, the rate of return on assets) on the risk of collapse Stock prices, and there is a negative impact of the quality of financial reports on the risk of collapse of the stock prices of investment companies listed on the Palestine Exchange, and the negative effect of the quality of financial reports on the risk of collapse of stock prices of investment companies listed on the Palestine Stock Exchange does not differ according to the quality of The difference in the significant negative impact of the quality of financial reports on the risks of the collapse of the stock prices of investment companies listed on the Palestine Exchange, according to the short-term debt ratio to The study recommended the need to motivate the management of investment companies to take all appropriate measures to avoid limiting the possibility of a future collapse of corporate stock prices.