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Delta University Scientific Journal

Delta University Scientific Journal

Arabic Title

دور تطبيق آليات الحوكمة الرشيدة للمساهمة ف زيادة الثقة ف التقارير المتكاملة ف ظل جائحة كوفيد - 19

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 .

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