دور الخصائص النوعية الأساسية للمعلومات المحاسبية (الملاءمة والتمثيل الصادق)في الحد من المخاطر المالية (دراسة ميدانية على عينة من المؤسسات المالية الإسالمية في فلسطين، 2026م)

Abstract

This study aimed to examine the impact of the fundamental qualitative characteristics of accounting
information, namely relevance and faithful representation, on reducing financial risks in Islamic financial
institutions in Palestine. The study adopted the descriptive-analytical approach and used a questionnaire
as the main tool for data collection from employees working in the Islamic financial institutions under
study, including the Orphans’ Funds Management and Development Foundation, Al-Zaytouna Islamic
Finance Company, Tamkeen Takaful Insurance Company, Palestine Islamic Bank, and Arab Islamic
Bank. The study population consisted of (1,485) employees, and (416) valid responses were obtained for
statistical analysis.Data was analyzed using SmartPLS4 software. The validity and reliability of the study
instrument were verified using Cronbach’s Alpha, Composite Reliability (CR), and Average Variance
Extracted (AVE).The findings revealed that the levels of relevance and faithful representation were moderate. The results also showed a statistically significant effect of relevance on reducing financial
risks, with a path coefficient of (0.138) and a T-value of (3.091) at a significance level of (0.000). In
addition, the results indicated a statistically significant effect of faithful representation on reducing
financial risks, with a path coefficient of (0.180) and a T-value of (4.492) at a significance level of
(0.000). These findings highlight the importance of the fundamental qualitative characteristics of
accounting information, namely relevance and faithful representation, in supporting financial risk
management within Islamic financial institutions in Palestine.