Explores the link between accounting conservatism and market value fluctuations in Palestinian banks, suggesting important implications for financial practices.
The Palestinian banking sector stands as a pivotal component within the Palestinian financial system, encompassing a roster of 15 operational banks. Of these, six are locally owned national banks, listed on the Palestinian stock market: Bank of Palestine, Al-Quds Bank, the National Bank, the Palestinian Investment Bank, the Arab Islamic Bank, and the Palestinian Islamic Bank. These institutions are governed by the Palestinian Monetary Authority, which articulates precise banking policies aimed at nurturing deposit growth and prudently investing shareholder and investor funds. Recent developments in accounting discourse spotlighted corporate governance, intensified scrutiny on profit manipulation practices, and emphasized the significance of appropriately tailored accounting information for capital markets. These trends have reshaped the significance of accounting conservatism's adoption, measurement, and its potency in bolstering accounting information quality and market pertinence. In this study, we embark on an exploration of the interplay between accounting conservatism and market value fluctuations of Palestinian banks enlisted on the Palestine Stock Exchange
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Vishnani et al. (2026) studied this question.
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