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The purpose of this study is to identify the impact of accounting disclosures and corporate governance on stock returns for firms listed on the Palestine Stock Exchange (PEX) during the period from 2014 to 2022.

Data from the quarterly reports published to the Palestine Stock Exchange from 2014 to 2022 were used in this analysis. The study makes use of secondary financial data from 52 firms in the insurance, banking, investments, services and manufacturing industries. The study used three-panel regression techniques to assess the research’s assumptions.

Our findings suggest that investors and stakeholders do not take accounting disclosures and corporate governance into consideration when evaluating stocks since they have a large and detrimental influence on stock returns. Our findings suggest that firms with financing restrictions would more clearly experience the negative effects of accounting disclosures and corporate governance on stock returns.

This study has some limitations, including the fact that it only looked at one context and one Middle Eastern country and that its method of obtaining primary data relied primarily on disclosures, corporate governance, financial reports and secondary data. In addition to the fact that there is data that we were not able to collect due to complete confidentiality and non-disclosure. The main limitation is that the sample size of this study is small due to the limited number of listed firms on the (PEX).

This paper provides some significant managerial implications for policymakers, regulators and investors. The regulatory agencies, authorities, businesses and investors can benefit from the management implications of this study. Accounting disclosure activities and corporate governance could have benefits. These procedures still need to be effectively incorporated into stock valuations. Government agencies should require businesses to reveal more complex information while lowering the percentage of indirect data they provide.

This study provides significant insights and implications for regulatory authorities, decision-makers and investors. This study contributes to the literature by evaluating the link between accounting disclosures and corporate governance and stock returns and determining if this relationship is subject to financing restrictions using a database of Palestinian firms registered on the (PEX). Governance indicators and accounting disclosures have a significant increase in the application of governance elements in companies listed on the (PEX) during the study period, which indicates that accounting disclosures and corporate governance have a strong impact on stock returns.

The purpose of this paper is to compare salaries, wages and foreign direct investment (FDI) while focusing on Palestine and Jordan. The world development indicators (WDI) time series data, which spans the years 2000–2020, was used in this investigation.

The study used time-series data from 2000 to 2020, which was collected from the (WDI). This research's methodology is driven by the variables and data it uses, and the design is predicated on the fact that we gathered secondary data in addition to the national characteristics of Jordan and Palestine. The statistical approach of econometrics is used to construct linear techniques like regression models and null hypothesis testing. Econometrics is an additional method for predicting future trends in the economy.

The results demonstrate that FDI has a statistically significant and favourable effect on salaries and wages in Palestine and Jordan. The statistical impact of unemployment on wages and salaries is small, but it harms Palestine and Jordan. GDP per capita has a statistically significant effect on salaries and wages, although it does so in Jordan adversely and in Palestine positively. In Palestine, the labour force has a statistically substantial and favourable influence on wages and salaries; in Jordan, however, this impact is not as great. FDI boosts employment prospects when business owners, entrepreneurs and other stakeholders establish new ventures overseas.

The findings of this study have some policy implications. Investors must open new businesses abroad, and FDI increases possibilities and creates new employment. As a consequence, residents may earn more money and have more purchasing power, which will support the growth of the targeted economies in Jordan and Palestine. By enhancing the investment climate, the governments of Jordan and Palestine should encourage the flow of international direct investment. Low-technology companies and construction projects are more susceptible to the direct implications of FDI. To maximize the policy's effectiveness, both governments ought to devise specific measures to attract FDI to key economic sectors.

The study provides insight into how FDI enhances business opportunities when business owners, entrepreneurs and other stakeholders create new ventures abroad and locally within the two countries. This study contributes to the literature as it is considered the first study to address the impact of the relationship of FDI with wages and salaries in the Palestinian and Jordanian contexts. This study is also considered one of the very few studies that conducted empirical research from 2000 to 2020 to estimate the importance and impact of the relationship between FDI and wages or salaries.

The purpose of this study is to investigate the influence of corporate governance structure corporate governance on a firm’s performance in the Palestinian business environment between 2016 and 2023. The specific environment of the developing Palestinian economy is the main motivation and emphasis of this investigation.

Data were gathered from 49 financial and non-financial firms listed on the Palestine Stock Exchange between 2016 and 2023. While the random and fixed effects estimates were utilized to be the most suitable for this particular investigation, they were used to undertake the data analysis procedure. The study employed two-stage least squares (2SLS) to assess the robustness and correctness of data to bolster the findings and subsequent implications.

The findings show that the return on equity, a measure of corporate performance, was positively but not significantly impacted by the presence of women on the executive boards of Palestinian companies. This suggests that the variable in question had no bearing on the success of the firms. In terms of moderating influence, corporate governance structure had no bearing on the link between dual chief executives, institution ownership, government ownership, independent directors and firm performance. Family ownership and board size had negative, significant impacts on performance.

The research limitations of this study are that it focuses exclusively on manufacturing firms listed on the Palestine Exchange (PEX) over a seven-year period, which limits its generalizability to other industries and regions. Furthermore, due to a lack of data, the model did not account for global diversity on boards of directors.

The findings of this research help managers understand how management structures impact business success and provide regulatory authorities with insights into gender diversity and corporate governance legislation in Palestine. It suggests enhancing company performance, competitiveness and capital acquisition by improving governance information quality, building investor confidence, raising standards and reforming governance systems.

This study contributes to the literature by enhancing the understanding of how corporate governance and gender diversity affect the financial performance of listed firms, addressing a research gap in the Palestinian market. It is one of the few studies examining company performance during political turmoil, specifically focusing on the increased role of women on Palestinian boards.