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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my.uum.etd.21242013-07-24T12:14:31Z http://etd.uum.edu.my/2124/ Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies Alrawashdeh, Hazim Qassim Hussien 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 NonPeerReviewed application/pdf en http://etd.uum.edu.my/2124/1/Hazim_Qassim_Hussien_Alrawashdeh.pdf application/pdf en http://etd.uum.edu.my/2124/2/1.Hazim_Qassim_Hussien_Alrawashdeh.pdf Alrawashdeh, Hazim Qassim Hussien (2010) Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies. Masters thesis, Universiti Utara Malaysia. |
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HF5001-6182 Business Alrawashdeh, Hazim Qassim Hussien Determinants of Voluntary Disclosure: An Empirical Investigation on Jordanian Public Listed Companies |
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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 |
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 |
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2010 |
url |
http://etd.uum.edu.my/2124/1/Hazim_Qassim_Hussien_Alrawashdeh.pdf http://etd.uum.edu.my/2124/2/1.Hazim_Qassim_Hussien_Alrawashdeh.pdf http://etd.uum.edu.my/2124/ |
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13.18916 |