Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies

This study aims to shed light on the determinants of the extent of voluntary disclosure in the Jordanian listed firms for the year 2008. Findings reveal that Jordanian companies adopt voluntary disclosure on different types of information including strategic, non-financial and financial information....

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Main Author:	Alrawashdeh, Hazim Qassim Hussien
Format:	Thesis
Language:	eng eng
Published:	2010
Subjects:	HF5001-6182 Business
Online Access:	https://etd.uum.edu.my/2124/1/Hazim_Qassim_Hussien_Alrawashdeh.pdf https://etd.uum.edu.my/2124/2/1.Hazim_Qassim_Hussien_Alrawashdeh.pdf
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id	my-uum-etd.2124
record_format	uketd_dc
spelling	my-uum-etd.21242013-07-24T12:14:31Z Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies 2010 Alrawashdeh, Hazim Qassim Hussien Ahmad, Norafifah College of Business (COB) College of Business HF5001-6182 Business This study aims to shed light on the determinants of the extent of voluntary disclosure in the Jordanian listed firms for the year 2008. Findings reveal that Jordanian companies adopt voluntary disclosure on different types of information including strategic, non-financial and financial information. This study additionally examined the effect of four corporate governance factors namely, managerial ownership, government ownership, block holder ownership, and board composition, on the extent of voluntary disclosure. A linear regression analysis is applied for this purpose. Findings reveal that lower managerial ownership, more independent directors are associated with higher voluntary disclosure in Jordanian companies. However, block holder ownership does not appear to have a significant impact on the extent of voluntary disclosure. The study also reveals that larger companies disclosure more information than smaller companies in Jordan. 2010 Thesis https://etd.uum.edu.my/2124/ https://etd.uum.edu.my/2124/1/Hazim_Qassim_Hussien_Alrawashdeh.pdf application/pdf eng validuser https://etd.uum.edu.my/2124/2/1.Hazim_Qassim_Hussien_Alrawashdeh.pdf application/pdf eng public masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ahmad, Norafifah
topic	HF5001-6182 Business
spellingShingle	HF5001-6182 Business Alrawashdeh, Hazim Qassim Hussien Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies
description	This study aims to shed light on the determinants of the extent of voluntary disclosure in the Jordanian listed firms for the year 2008. Findings reveal that Jordanian companies adopt voluntary disclosure on different types of information including strategic, non-financial and financial information. This study additionally examined the effect of four corporate governance factors namely, managerial ownership, government ownership, block holder ownership, and board composition, on the extent of voluntary disclosure. A linear regression analysis is applied for this purpose. Findings reveal that lower managerial ownership, more independent directors are associated with higher voluntary disclosure in Jordanian companies. However, block holder ownership does not appear to have a significant impact on the extent of voluntary disclosure. The study also reveals that larger companies disclosure more information than smaller companies in Jordan.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Alrawashdeh, Hazim Qassim Hussien
author_facet	Alrawashdeh, Hazim Qassim Hussien
author_sort	Alrawashdeh, Hazim Qassim Hussien
title	Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies
title_short	Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies
title_full	Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies
title_fullStr	Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies
title_full_unstemmed	Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies
title_sort	determinants of voluntary disclosure: an empirical investigation on jordanian public listed companies
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2010
url	https://etd.uum.edu.my/2124/1/Hazim_Qassim_Hussien_Alrawashdeh.pdf https://etd.uum.edu.my/2124/2/1.Hazim_Qassim_Hussien_Alrawashdeh.pdf
_version_	1747827270372818944

Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies

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