دور الخصائص النوعية الأساسية للمعلومات المحاسبية (الملاءمة والتمثيل الصادق)في الحد من المخاطر المالية (دراسة ميدانية على عينة من المؤسسات المالية الإسالمية في فلسطين، 2026م)
Year: 2026
Type: article
Study design: Observational Study
Abstract: This study aimed to examine the impact of the fundamental qualitative characteristics of accountinginformation, namely relevance and faithful representation, on reducing financial risks in Islamic financialinstitutions in Palestine. The study adopted the descriptive-analytical approach and used a questionnaireas the main tool for data collection from employees working in the Islamic financial institutions understudy, including the Orphans’ Funds Management and Development Foundation, Al-Zaytouna IslamicFinance Company, Tamkeen Takaful Insurance Company, Palestine Islamic Bank, and Arab IslamicBank. The study population consisted of (1,485) employees, and (416) valid responses were obtained forstatistical analysis.Data was analyzed using SmartPLS4 software. The validity and reliability of the studyinstrument were verified using Cronbach’s Alpha, Composite Reliability (CR), and Average VarianceExtracted (AVE).The findings revealed that the levels of relevance and faithful representation were moderate. The results also showed a statistically significant effect of relevance on reducing financialrisks, with a path coefficient of (0.138) and a T-value of (3.091) at a significance level of (0.000). Inaddition, the results indicated a statistically significant effect of faithful representation on reducingfinancial risks, with a path coefficient of (0.180) and a T-value of (4.492) at a significance level of(0.000). These findings highlight the importance of the fundamental qualitative characteristics ofaccounting information, namely relevance and faithful representation, in supporting financial riskmanagement within Islamic financial institutions in Palestine.
Institution: University of Al-Butana
Language: Arabic
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220394133