The Impact Of The New Information Content Of The Auditor's Report On The Stock Prices Of Companies Listed On The Damascus Securities Exchange "An Analytical Study"

This study aimed to know the impact of the new information content of the independent external auditor's report on the stock prices of companies listed on the Damascus Securities Exchange, with the information it contains, which was prepared in accordance with the new and revised international auditing standards issued in 2015. this study included studying the content of the auditing reports published for a sample of joint stock companies listed on the Damascus securities Exchange in order to certify the results of their business for the years 2016, 2017 and 2018, and on the basis of which the companies were classified according to the content of the audit reports into three groups (companies that received reports Clean audit - companies got clean audit reports with Emphasis paragraphs - companies got conservative audit reports). then the study relied on studying the average share prices before and after the issuance of the new audit report in order to find out the investors ’reaction to the information published in the audit report, and the study concluded that there is an impact of the new informational content of the report on auditing the stock prices of companies listed on the Damascus Securities Exchange. The companies obtaining a clean audit report that affects the stock prices positively. As for the companies obtaining a conservative audit report, they affect the stock prices negatively. As for the Emphasis paragraphs, they do not affect the stock prices due to the method of reporting these paragraphs.

دراسة سلوك المستثمر في سوق دمشق للأوراق المالية -دراسة ميدانية-

This study aims to study the effect of demographic factors on the behavior of investors in the Damascus Stock Exchange. The researcher adopted a questionnaire to be distributed to investors in Damascus Stock Exchange.

The Impact of Corporate Governance on the Performance of the Listed Companies in Damascus Securities Exchange

This research aims to shed light on the impact of corporate governance on the performance of listed companies in Damascus Securities Exchange (2012-2016). To achieve this objective, the researcher used a hypothetical-deductive approach to formulate the hypotheses; and analyzed the financial statements of all shareholding Syrians listed companies. Results indicate that, despite of the variation in applying corporate governance between listed companies, there is a sufficient level of commitment to the principles of corporate governance. As well as, the results showed that all performance indicators effected by corporate governance principles. The results of this study provides an empirical evidence to policy makers and regulators in Syria to emphasize the importance of the continuation of Syrian companies to abide by the applying of the principles of corporate governance; as well as the need to find a unified measure corporate governance can be applied in Syria; and at the same time the need to educate the public concerning corporate governance.

Evaluation of the level of quality of accounting profits in companies listed on the Damascus Stock Exchange - an applied study

The research is based on the main idea that the profits themselves, as many shareholders, lenders and investors think, are not a true measure of the quality of a company's profits.

Internal determinants analysis of Commercial banks profitability listed in Damascus security exchange during the crisis (An Applied Study)

This study aimed to analyze the Internal determinants of Commercial bank profitability listed in Damascus Security exchange during the current crisis in Syria, To achieve that, the researcher collected data on all the listed commercial banks ,which their number of eleven banks and for the period 2011 – 2015. Where the expression of profitability, which represents the dependent variable in the study by rate of return on assets. While the determinants profitability included , which represents independent variables , all of the ( Bank age , Bank size, capital ratio, direct credit facilities index, credit quality, management efficiency ,Non interest income , cost efficiency, Evaluation Differences in Exchange unearned , rate of Deposits at Banks and rate of Investment in securities ).

أثر بعض المتغيرات الاقتصادية على أسعار الأسهم (بحث تطبيقي على سوق دمشق للأوراق المالية)

هدفت هذه الدراسة إلى اختبار أثر بعض المتغيرات الاقتصادية الكلية على أسعار الأسهم في سوق دمشق للأوراق المالية ، و تلك المتغيرات هي معدل التضخم و سعر الصرف ، و شملت عينة الدراسة قيم مؤشر سوق دمشق للأوراق المالية و معدلات التضخم الشهرية و سعر صرف الليرة السورية لسلسلةٍ زمنيةٍ شهريةٍ تمتد من شهر كانون الثاني لعام 2011 م إلى شهر كانون الأول لعام 2013 م.

The Analysis of the Relationship between the Syrian Pound Exchange Rate and the General Index for Damascus Securities Exchange

The financial markets play an important role in the economies of the developing and undeveloped countries likewise. As they are ones of the financial political tools are used in filling the local savings and an attractive instrument for the foreign investments in addition to its active role in financing the growing economic plans. The study aimed to test the effect of changing exchange rate of the Syrian pound against the dollar on the shares of joint stock companies listed on the Damascus Securities Exchange, the study covered the monthly data for the period extending from July 2011 until November 2015.

The Impact of Earning Management By Income Smoothing Approach on Stock Returns for Companies Listed at Damascus Securities Exchange

The aim of current research is to determine whether the earnings management by income smoothing approach has impact on stock returns for companies listed at Damascus Securities Exchange. The sample includes (14) listed companies for the period from the first quarter of 2011 until the fourth quarter of 2015. Eckel method is used to classify companies into two groups: smoother and nonsmoother companies.

The Relationship between Macroeconomic Variables and Damascus Securities Exchange Index

Given The Importance of Relationship between Macroeconomic Variables and Financial Market for Researchers, Investors and officials, This Relationship has been Studied in This Research during Period 1-1-2010 to 31-12-2011 Using Monthly Data for Nominal Effective Exchange Rate SNEER, Money Supply SM2, Exports Coverage Imports SXM, Inflation Rate SINF, Damascus Market Index SDWX. Stability of Time Series Studied through Augmented Dickey Fuller Test, Johansen Co-Integration Test Confirmed There is Longitudinal Relationship-Term, Using Granger- Causality Test Appeared That The Relationship Reciprocal between Money Supply and The Index, Nominal Effective Exchange Rate is Causing Change in The Index, VAR Model Estimated, and Characterized by High R2, Jarque-Bera Test Shows The Residuals do not Follow Normal Distribution, Finally, Prediction in Some Time Periods Close to Realistic Values of Index. By Analyzing This Result We Come up That The Relationship between Macroeconomic Variables and Damascus Market Index has a Medium Strength.

The extent of using responsibility accounting in listed Syrian Banks (Field Study)

The aims of responsibility accounting is to design an information system able to do an effective control over performance by linking accounting reports with related managers according to organizational structure. This paper aims to clarify the importance of using responsibility accounting and to know to what extent Syrian listed Banks apply such techniques. A questionnaire was designed and distributed to the sample of this paper (accountants, internal auditors). The research concludes that listed banks have a clear determination for responsibility centers and they prepare operational budgets and compare actual results with it to evaluate performance and they have a comprehensive reporting and motivation system. It recommends -amongst other- to increase coordination between people in every responsibility center and to clarify relations between them.