Majdi Wael Alkababji

Objective: The study aims to shed light on the role of artificial intelligence in enhancing the competitive advantage of insurance companies listed on the Palestine Stock Exchange and as a result promoting innovation. Theoretical Framework: The study relied on the knowledge-based theory (innovative knowledge), which is difficult to replicate and helps the company become a market leader. Method: The study used a descriptive-analytical approach And correlation coefficients, with a Random sample consisting of 100 managers and heads of marketing, sales, and customer service departments. Results and Discussion: The results revealed that the overall degree of artificial intelligence in the sample companies was between moderate and high. The findings confirmed the presence of a positive, statistically significant effect of using artificial intelligence dimensions in enhancing the competitive advantage of insurance companies and therefore promoting innovation. Research Implications: Based on the aforementioned results, the study recommended expanding investment in artificial intelligence areas while adopting modern marketing approaches in dealing with policyholders. It emphasized the importance of taking into account customers' perspectives and expectations to meet their needs and desires. Originality/Value: This study contributes to the understanding of how artificial intelligence can be leveraged to enhance the competitive advantage of insurance companies, providing a strategic perspective based on the knowledge-based theory.

This study aimed to explore the financial soundness of the Palestinian banking sector. It also aimed to examine its impact on the market value of banks listed on the Palestine Stock Exchange (PEX) which lists six (6) banks. For this purpose, Financial Soundness Indicators (FSIs) were utilized including capital indicators, asset quality indicators, profitability indicators, and liquidity indicators. The study employed a descriptive-analytical approach, utilizing the published financial statements of these banks to calculate the necessary ratios for measuring FSIs. Additionally, publications from the PEX were used to measure market value for the period of 2012-2021. The study revealed several noteworthy findings, including the adherence of listed banks on PEX to the Basel III Committee's regulations regarding FSIs. The data also showed that the Palestinian banking sector ranks at intermediate to advance level in terms of banking safety. Furthermore, FSIs have a significant impact on the market-to-book value ratio.

The study aimed to assess the influence of corporate governance on social responsibility, applied on the Palestinian Investment Fund. The study utilized a quantitative analytical approach and gathered essential data from the Investment Fund's annual financial reports spanning the period from 2006 to 2020, available on its official website. The content analysis method, employing a checklist for measuring the social responsibility disclosure index, was applied to the annual financial reports. Data processing was carried out using SATAA. The study's findings revealed that corporate governance, particularly in its dimensions of board size, double CEO, independence, and gender diversity, significantly impacted social responsibility across dimensions combined, including society, environment, employees, customers, and the quality of service. However, the educational background dimension did not exhibit a notable effect on social responsibility. As a result of the research, it was recommended that organizations conduct annual assessments of corporate governance performance, making comparisons with previous years. Moreover, institutions were advised to provide comprehensive financial statements along with complementary explanations. This practice is deemed crucial for decision-makers and stakeholders, enabling them to obtain a clear understanding of the organization's status and system concerning various aspects of social responsibility and corporate governance.

This study aimed to investigate the reality of forensic accounting and its necessity in Palestine. It also aimed to identify the qualifications and experiences that a forensic accountant should possess, as well as to determine the procedures, activities, investigations, and evaluation techniques that may help the accountant perform their roles efficiently. This objective was achieved by considering the perspectives of the forensic system, as well as the internal and external auditors of public shareholding companies listed in the Palestinian market. The study adopted an analytical descriptive approach for the presentation and analysis of the results. A questionnaire was designed for this purpose and distributed to a sample of 129 participants, of which 105 responses were retrieved. The results showed that the perceived need for forensic accounting in resolving financial disputes was moderate, and that courts relied on external auditors and financial arbitrators to address these issues. The respondents unanimously agreed that the procedures, activities, investigations, and evaluations assist forensic accountants in performing effectively. The results also indicated statistically significant differences in the role of forensic accounting based on the size of the firm. The study made several recommendations that could contribute to the development of this field in Palestine.