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http://hdl.handle.net/20.500.12358/24207
Titleدور المعلومات المحاسبية في ترشيد السياسات الائتمانية - دراسة تطبيقية على البنوك التجارية العاملة في فلسطين
Title in Arabicدور 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

Authors
البحيصي, عصام محمد
TypeJournal Article
Date2011
Languageالعربية
Published inIUG Journal of Humanities Research
SeriesVolume: 19, Number: 2
Publisherالجامعة الإسلامية - غزة
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  • Staff Publications- Faculty of Economics and Administrative Sciences [292]
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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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