The role of applying good governance mechanisms to contribute to increasing confidence in integrated reporting in light of the Covid-19 pandemic

Document Type : Original research papers

Authors

1 Department of Administrative and Financial Sciences, University College of Science and Technology, Gaza, Palestine.

2 Department of Accounting, College of Business Administration, University of Palestine, Gaza, Palestine.

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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Delta University Scientific Journal
Volume 4, Issue 1
April 2021
Pages 299-323

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