2023. IMPACT OF PUBLIC JOINT STOCK COMPANIES USING THE INCOME SMOOTHING METHOD ON SHARE’S MARKET VALUE: COMPARATIVE RESEARCH OF INDUSTRIAL AND SERVICE COMPANIES LISTED ON THE PALESTINE AND ABU DHABI STOCK EXCHANGES (2020). INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT RESEARCH AND DEVELOPMENT (IJAFMRD). 1, 1 (Oct. 2023), 25–48.