الافصاح المحاسبي عن مخاطر السوق في ظل معيار الابلاغ المالي رقم 7-(IFRS7)- دليل من فلسطين

Accounting disclosure of market risks under Financial Reporting Standard No. 7- (IFRS7) - evidence from Palestine

This study aimed to measure the market risk disclosure according to IFRS#7, by the corporate companies listed at the Palestinian Security Exchange, and test the relationships between quantitative and qualitative market risk disclosure and company size, company risk and company performance. The study was applied on a sample of 31 Palestinian corporations listed at the Palestinian Security Exchange during the period 2005-2012. The study depended on content analysis and correlation analysis. The results of the study showed that significant associations are found between the number/amount of market risk disclosures and Palestinian corporation performance. It also showed that large-sized companies are more com- mitted to market risk disclosure than small-sized companies. The study recommended the supervisory body of the Palestine Security Exchange must unify the procedures and methods for market risk disclosure by all listed companies.