Dr. Yarob Kullab

Dr. Yarob Kullab

PQSB 3rd Call Participant
Al-Aqsa University

Department: Accounting School

Faculty: Faculty of Administration & Finance

Specialization: Financial Accounting

FRQ Research Area: Society and Culture Sciences

Host university: Université du Québec en Outaouais

Host Department: Department of Accounting Sciences

Canadian Partner: Professor- Nabil Messabia

Research Domain: Financial Accounting

Research Project Title: The Impact of Ownership Structure on Income Accounting Strategy within Financial Sectors (Palestinian Banks Case)

Research Project Purpose: My research project will address the Palestinian banks accounting strategy choice under International Financial Reporting Standards (IFRSs). Bearing in mind, that it is common for emerging markets as is the case in Palestine to adopt either whole or partly-modified International Financial Reporting Standards (IFRSs) in order to improve corporate reporting standards as well as to encourage international investments for the development of their economies which suffer lack of resources.
Particularly, this research project aims to examine the Palestinian banks accounting strategy determinants. As well as, it aims to examine the impact of Palestinian banks ownership structure on its accounting strategy choice.

Expected Results: This project would result in some policies that restrict the opportunistic behaviors of Financial Sectors Managements in terms of applied accounting strategies.