The Extent to Which the Value of Companies’ Shares Listed on the Palestine Stock Exchange is Affected by Sustainability Accounting

This study aimed to examine the Effect of accountancy on the sustainable development including all its elements (environmental, social and economic) on the stock prices of companies listed in the Palestinian Financial Market. This was done through collecting and listing the contribution of those companies towards sustainable development, through the published financial reports in the Palestine Stock Exchange for the period between (2010 and 2015), in addition to the preparation of a questionnaire that promotes that and identifies the difficulties and constraints faced by the joint-stock companies and limit the adoption of sustainable development.The researchers concluded that the sustainable development accountancy affect the stock prices for the companies listed in the Palestinian financial market, that is visible in table1 that showed that there are significant differences between the change in the share price towards an increase and the sustainable contribution, in terms that the average of the share's price rise for joint stock companies listed in the sustainable development reached USD 1.42 while for non-stock companies, it was less than 50 cents. Through the linear regression equation it was clear that every improvement amounting (0.145) in total contribution to sustainable development leads to increased share pric