Papers by Dr. Ahmed A. M. Al-Afifi
This study reports on the results of an empirical investigation of the factors affect timeliness ... more This study reports on the results of an empirical investigation of the factors affect timeliness of annual financial reporting. The sample of study include 180 corporation listed on the Palestinian and Amman Stock Exchange which achieve study's conditions. Multi-regression test was used to examine the study hypotheses that consist of three groups; internal auditing committee factors, external auditor independence, and demographic factors. The study found that many of listed companies issue their financial report within legal time. However, Some Palestinian corporations don't have auditing committees according to Palestinian Security Exchange instructions or they don't comply to disclose information about auditing committee such as number of members, number of meeting, members experience and so on. And finally, there is a significant relationship between Co. age, audit report timeliness, sector type, auditor type and financial report timeliness. Whereas; Co. size, auditor...
International Journal of Business Ethics and Governance, 2019
The study examined the choice of the different financing theories for explaining the capital stru... more The study examined the choice of the different financing theories for explaining the capital structure source of Micro, Small and Medium enterprises (MSMEs) that seeks to raise their capital, through examining the affecting factors on the main capital structure decision. The study used a questionnaire for 220 of Palestinian MSMEs in order to examine the financing decisions in these firms according to the main capital structure theories. The study found that in accord with the POT, it was confirmed an approach comprising an initial check on the availability of internal resources, followed by the use of internal capital. Where the most of the sample were prefer to depend on the personal money rather than to increase their capital through the partners and loans. Therefore, this suggests the need to raise awareness with regard to the concept of capital structure and the other determinations that affect MSMEs' capital financing.
IUG Journal of Economics and Business Studies, 2014
This study aims to identify situation of international accounting standard no.11 implementation b... more This study aims to identify situation of international accounting standard no.11 implementation by constructing companies working in Gaza strip in their financial statements through distributing 60 questionnaires to construction companies which have first & second grades from Palestine Contractors Union, then making analysis by statistical tests in SPSS program. The study found that most of constructing companies do not implement international accounting standard no.11; major restrictions are missing in legislations, laws and regulations referred as generally accept. Also, improve the efficiency and professionally of accountants, financial employees and management in construction companies. In addition to the shortage of professional experience of the administrative and financial employees in such companies in regard to the application of the internationally accepted accounting criteria. The study advice to making accounting courses for financial department employee, especially in construction companies. And increase financial organizations authority to obligate making financial statements as suited international accounting standards.
Proceedings of the 20th European Conference on Knowledge Management, 2019
The International Journal of Business Ethics and Governance, 2019
The study examined the choice of the different financing theories for explaining the capital stru... more The study examined the choice of the different financing theories for explaining the capital structure source of Micro, Small and Medium enterprises (MSMEs) that seeks to raise their capital, through examining the affecting factors on the main capital structure decision. The study used a questionnaire for 220 of Palestinian MSMEs in order to examine the financing decisions in these firms according to the main capital structure theories. The study found that in accord with the POT, it was confirmed an approach comprising an initial check on the availability of internal resources, followed by the use of internal capital. Where the most of the sample were prefer to depend on the personal money rather than to increase their capital through the partners and loans. Therefore, this suggests the need to raise awareness with regard to the concept of capital structure and the other determinations that affect MSMEs' capital financing.
International Journal of Management Sciences and Business Research, 2020
The study aims to demonstrate the impact of capital structure of listed companies in Palestine St... more The study aims to demonstrate the impact of capital structure of listed companies in Palestine Stock Exchange (PSE) on their performance. It used quantitative analysis to exam hypotheses of study, where it was used Multiple Linear Regression Model and other statistical tests. The sample of study consist of the financial reports of 34 companies that are listed in PSE during 2007-2015, where it is excluded the financial institutions. The study found that there is positive significant relationship between capital structure, age of firm, growth of firm, assets turnover of Palestinian corporation and return on assets (ROA). While there is an inverse relationship between the debt ration ratio on ROA after excluding ownership and debt percentages. As well as, many of Palestinian listed companies (74%) depend for financing their capital structure by proprietary, where this confirms the stability of companies in financing by proprietary. The study suggested that the corporation need to be awareness in the importance of risk of the decisions that related to choosing the optimal capital structure in order to improve financial performance in maximizing the value of the company.
The purpose of this paper is to study the effect of social media and social networks on maximizin... more The purpose of this paper is to study the effect of social media and social networks on maximizing and increasing the competitive value of micro, small, and medium enterprises (MSMEs). We review social media, social networks, and marketing literature that demonstrate the importance of social media and social networks in maximizing MSMEs competitive value through exploring the company-customer relationship, and the advantages and disadvantages that social media utilization brings. The findings suggest that micro, small and medium sized enterprises can reap benefits from executing an effective social media marketing strategy. These benefits encompass reducing overall marketing costs, improved customer service through social media, and achieving a competitive advantage.
The study aims to examine the effect of financial literacy, religious belief, and brokerage firms... more The study aims to examine the effect of financial literacy, religious belief, and brokerage firms on the investors’ behavior in Gaza strip through distributing 63 questionnaires to investors who are in brokerage firms’ offices, then making statistical analysis by SPSS program.
The study found that the financial literacy level of investors is low, where there are misunderstanding in investing concepts and the risks resulted. Also, they depend on the media, rumors and following-up shares personally to make investment decisions. Also, it resulted that the weak confidence between investors and brokerage firms when making investment decisions. As the religious beliefs play important role in investors’ decisions.
The study advices to offer qualified staffs to providing financial suggestions to investors. Also, the need for the financial Market Authority to allow the brokerage firm to expand its services to include portfolio management, financial analysis, and providing financial and investment literacy courses for investors.
This study aims to identify situation of international accounting standard no.11 implementation b... more This study aims to identify situation of international accounting standard no.11 implementation by constructing companies working in Gaza strip in their financial statements through distributing 60 questionnaires to construction companies which have first & second grades from Palestine Contractors Union, then making analysis by statistical tests in SPSS program. The study found that most of constructing companies do not implement international accounting standard no.11; major restrictions are missing in legislations, laws and regulations referred as generally accept. Also, improve the efficiency and professionally of accountants, financial employees and management in construction companies. In addition to the shortage of professional experience of the administrative and financial employees in such companies in regard to the application of the internationally accepted accounting criteria.
The study advice to making accounting courses for financial department employee, especially in construction companies. And increase financial organizations authority to obligate making financial statements as suited international accounting standards.
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Papers by Dr. Ahmed A. M. Al-Afifi
The study found that the financial literacy level of investors is low, where there are misunderstanding in investing concepts and the risks resulted. Also, they depend on the media, rumors and following-up shares personally to make investment decisions. Also, it resulted that the weak confidence between investors and brokerage firms when making investment decisions. As the religious beliefs play important role in investors’ decisions.
The study advices to offer qualified staffs to providing financial suggestions to investors. Also, the need for the financial Market Authority to allow the brokerage firm to expand its services to include portfolio management, financial analysis, and providing financial and investment literacy courses for investors.
The study advice to making accounting courses for financial department employee, especially in construction companies. And increase financial organizations authority to obligate making financial statements as suited international accounting standards.
The study found that the financial literacy level of investors is low, where there are misunderstanding in investing concepts and the risks resulted. Also, they depend on the media, rumors and following-up shares personally to make investment decisions. Also, it resulted that the weak confidence between investors and brokerage firms when making investment decisions. As the religious beliefs play important role in investors’ decisions.
The study advices to offer qualified staffs to providing financial suggestions to investors. Also, the need for the financial Market Authority to allow the brokerage firm to expand its services to include portfolio management, financial analysis, and providing financial and investment literacy courses for investors.
The study advice to making accounting courses for financial department employee, especially in construction companies. And increase financial organizations authority to obligate making financial statements as suited international accounting standards.