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....

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: Alrawashdeh, Hazim Qassim Hussien
التنسيق: أطروحة
اللغة:eng
eng
منشور في: 2010
الموضوعات:
الوصول للمادة أونلاين: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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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
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