دور المعلومات المحاسبية في ترشيد السياسات الائتمانية - دراسة تطبيقية على البنوك التجارية العاملة في فلسطين

Abstract

This study aimed to discuss the role that accounting information plays in taking the credit decisions in the banks at Palestine. The study sample includes all the managers and employees at the credit departments in these banks. The study shows the following results: (1) All banks ask the companies that need credit to provide financial information (Balance Sheet, Income Statement and Cash Flow Statement) for the purpose of making credit decision. (2) The financial information provided to the banks is not always audited, but normally it covers more than financial year. There is a closely relationship between the credit decision and the analysis of revenue ability, cash flow and financial ratios.(4) There is no relationship between the