This research aims at evaluating the traditional communication channels, and the possible impact that it may have on consumers purchase decision, particularly toward their choices of restaurants in Palestine. To achieve this purpose, two main hypotheses, and the total of four sub-hypotheses were derived based on literature review. Descriptive analytical methodology and inductive quantitative approaches were found most suitable to the nature of the research. The population of the research consisted of consumers who make the purchase decision in choosing restaurants either for themselves or on behalf of others. A self-administrated questionnaire was designed based on previous studies and primary data was collected over non-probability accidental sample (restaurants intercept). 470 questionnaires were distributed in Nablus, Ramallah and Bethlehem, 500 valid questionnaires were retrieved within a timeframe of 25 days, from 24th of June till 18th of July 2018, forming a response rate of 83.6%. Based on the statistical analyses, there is a statistically significant impact of traditional communication channels on purchase decision for Palestinian restaurants, the strength of the effect is moderate. Also, each traditional communication channels (Television, Radio, Newspaper and Outdoor) has, separately, a significant positive impact on consumer purchase decision. The strength of the effect ranged from weak to moderate, the study found that outdoors advertisements had the highest impact on purchase decision, followed by television, radio, and newspapers, respectively. Discussion and recommendations are provided based on the study findings.

In this paper, the relationship between political instability and sustainable supply chain management is examined within the context of Palestine. This is due to the fact that instable state has created a chaotic situation for manufacturers. This paper tends to this subject through quantitative measures from the perspective of employees. A number of 265 employees were selected in manufacturing organizations of Palestine, in which sus-tainable supply chain practices were found to be in the mindset of managers and have been shared with em-ployees and/or the practices are implemented within the firm. This study uses statistical analyses (ANOVA and Correlation analysis) alongside construct reliability and factor loadings to test proposed hypotheses. Results of the analysis show a significant negative effect from political instability and its dimension upon sustainable supply chain management practices and their implementation that is perceived by the employees. Contributions of this papers are threefold as the literature lacks direct examination of current factors, instable countries such as Palestine have not been examined in terms of sustainable supply chain, and managers can benefit from importance of various factors of sustainable practices of supply chain.

This study aims to examine whether the dividend theories that were principally developed for non-financial companies in developed institutional environments can explain the dividend policies of banks in Palestine, an emerging market with a high level of uncertainty. It also aims to determine the main factors affecting the banks’ propensity to pay dividends and the banks’ dividend payout ratios. The study uses pooled Probit and ordinary least squares regressions to analyze 10 years of data from all listed banks in the Palestine Stock Exchange Market. The results indicate that agency cost, signaling, and regulatory pressure theories are valid for Palestinian banks. In addition, the analysis shows that bank size, profitability, and capital adequacy are the main positive determinants of Palestinian banks’ propensity to pay dividends and of the dividend payout ratios. Furthermore, after winsorizing the data, the results were found to remain consistent. Finally, the results of a general dominance analysis revealed that bank size is the most important determinant, followed by bank profitability and bank capital adequacy, all three of which positively influence dividend policy decisions in Palestinian banks. This study is among the first to investigate dividend policy determinants in the financial sector. Moreover, this study is conducted in Palestine, an emerging economy. Furthermore, unlike prior studies, this study considers banks’ propensity to pay dividends and banks’ dividend payout ratios concurrently when analyzing the dividend determinants in order to make a significant contribution to solving the dividend determinant puzzle.

The study investigates the perceptions of external auditors and loan officers regarding external auditor's independence in Palestine. Data were gathered using a questionnaire developed by the author and include 5 main issues related to the perception of external auditor’s independence. The sampling population identified for this study consists of external auditors working in domestic and international audit firms and financial statement users mainly loan officers in Palestine. The sample included 79 auditors and 76 loan officers. The findings revealed that there are significant differences in the perceptions of external auditors and loan officers in relation to provision of non-audit services, auditor’s economic dependence on a single audit client, and long relationship between an auditor and a client. The results revealed mixed results about the effect of presence of active audit committee on independence of the external auditors. Furthermore, acceptance of significant gifts from the client was considered an important factor that may influence auditor independence by loan officers and external auditor and thus significant differences between the two respondent groups were found in relation to acceptance of significant gifts from the client. These findings can be useful to policy makers and professional auditing bodies in Palestine on setting new regulations or strengthening existing ones to enforce auditor’s independence in Palestine.