Purpose: The main objective of the study is to identify the impact of implementing the International Public Sector Accounting Standard (IPSAS 1) Presentation of Financial Statements on the reporting quality of large and medium-sized Palestinian municipalities on the reporting quality represented by the characteristics of understandability, relevance, reliability, and comparability. The study also estimated whether thisimpact is moderated by municipality size. Design, Methodolgy, and Approach: The study included 83 municipalities, representing more than half of the Palestinian municipalities. Two checklists were used, the first was used to measure the municipalities’ compliance with the requirements of the standard, as it was developed based on the checklists issued by Deloitte and modified in line with the objectives of the study. The second checklist was used to verify the availability of qualitative characteristics in municipal reports and financial statements. Data were obtained from the Municipal Development and Lending Fund database for the annual evaluation of municipalities within the indicators used by Municipal Development and Lending Fund to determine the annual grant to municipalities. Descriptive statistics, and regression analysis were used to test the impact of study variables and the availability of characteristics. Findings: The results showed a statistically significant effect of compliance with IPSAS 1 requirements on understandability, reliability and comparability characteristics, while there was no effect of applying IPSAS 1 on the relevance of financial reports for large and medium-sized municipalities in Palestine. There is a weakness in presenting the content of financial statements, especially with regard to the comprehensive statement of revenues and expenses, the statement of cash flows, the changes in net assets, the presentation of notes and accounting policies used in preparing financial statements. Recommendations: The study recommended that all municipalities should be obligated to apply the “Standard for Presenting Financial Statements” IPSAS 1, especially those related to performance and content, especially with regard to the comprehensive statement of revenues and expenses, the statement of cash flows, the changes in net assets, the presentation of notes and accounting policies used in preparing financial statements, due to its positive impact on improving the quality of financial reports, and monitoring municipalities’ compliance with the requirements of this standard. الهدف: هدف هذا البحث الى تحديد أثر تطبيق المعيار الدولي للمحاسبة في القطاع العام (IPSAS 1) عرض القوائم المالية على جودة التقارير المالية (القابلية للفهم، والملاءَمة، والموثوقية، والقابلية للمقارنة) للبلديات الكبيرة والمتوسطة الحجم في فلسطين. كما تفحص الدراسة فيما إذا كان هناك أثر معدل لحجم البلدية على هذه العلاقة. التصميم، المنهجية، النهج: شملت الدراسة 83 بلدية تمثل ما يزيد عن نصف عدد البلديات الفلسطينية. تم استخدم قائمتي تحقق (Checklist)، الأولى استخدمت لقياس مدى التزام البلديات بمتطلبات المعيار، حيث طورت بناء على القائمة الصادرة عن شركة Deloitte وتم تعديلها بما يتماشى مع اهداف الدراسة. أما...

Purpose: The study aimed to identify the Influence of value-added tax on the financial performance of the Palestinian industrial public shareholding companies listed on the Palestine Exchange. Design/methodology/approach: The study population consisted of companies listed on the Palestine Stock Exchange (49) companies, from which a sample of (13) companies were selected that included the Palestinian industrial public shareholding companies for the years (2010-2020). Findings: The results showed that there is an impact of the value-added tax on the financial indicators represented by ROA, ROE. And EPS. The results showed that there is no effect of the value-added tax on sales on ROA, ROE, and EPS, the results showed that there is no effect of value-added tax on purchases on ROA and EPS, and positive significant effect for EPS. The results showed that there is a weak negative effect of value-added tax on assets on ROA and ROE, statistically significant for both ROA and ROE. The results of the study show that financial indicators have a weak effect, Recommendations: the study recommends studying the impact of value-added tax on liquidity and financial solvency, and the impact of value-added tax rates on the financial performance of public shareholding companies listed at PEX. الهدف: هدفت الدراسة التعرف على أثر ضريبة القيمة المضافة على الأداء المالي لشركات المساهمة العامة الصناعية الفلسطينية المدرجة في بورصة فلسطين، ولكي يتم تحقيق هذا الهدف تم الاعتماد على المنهج الوصفي الكمي، الذي اعتمد على جمع البيانات من القوائم المالية لتلك الشركات. التصميم/المنهجية/النهج: تكون مجتمع الدراسة من الشركات المدرجة في بورصة فلسطين وقد بلغ عددها (49) شركة، اختيرت منها عينة شملت الشركات المساهمة العامة الصناعية الفلسطينية للسنوات (2010-2020)، وقد بلغ عددها (13) شركة. النتائج: بينت لنتائج الدراسة وجود أثر لضريبة القيمة المضافة على المؤشرات المالية المتمثلة في العائد على الأصول والعائد على حقوق المالكين وعائد السهم، فقد بينت النتائج لا يوجد اثر لضريبة القيمة المضافة على المبيعات على العائد على الأصول والعائد على حقوق المالكين وعائد السهم. وبينت النتائج لا يوجد اثر لضريبة القيمة...