The Impact of Corporate Governance and Ownership Structure on Voluntary Disclosure in Annual Reports among Listed Jordanian Companies

Determining firm characteristics and the level of voluntary corporate governance disclosures among Malaysian listed property companies

“…The research related to voluntary disclosures is an important determined identified since 1970's [2] and recently there has been increased focus on voluntary disclosures. [12], contended that voluntary disclosures are the way to communicate the shareholders of the company about the transparency and highlight company's good value.…”

The Impact of Compliance with Codes of Corporate Governance on Quality of Disclosure: Comparative Study between Palestine and Jordan

“…Therefore, the model can be applied as follows: 671 GR Based on the above formula, we can conclude that board independence has no statistically significant impact on disclosure quality of Palestinian listed stocks,the estimated coefficient is -20.9% and level of significance is greater than α = 5%. This finding is contradicted with Almsafir et al, 2014). Moreover, board annual meeting also has no statistically significant effect on disclosure quality, the estimated coefficient is 33.3% and t-value is ijef.ccsenet.org…”

“…It concluded also that the non-compliance including the non-existent of enforceable code of corporate governance and the outdated company law that is still in effect in the Palestinian territories. However, Alhazaimeh et al (2014) examined the relationship between corporate governance and ownership structure on voluntary disclosure, with a particular focus on variables affecting in voluntary disclosure of listed companies in the Amman Stock Exchange (ASE). They found that board activity, foreign ownership, and non-executive directors and block holder ownership to be significant in influencing voluntary disclosure.…”

“…Independent directors are outside or inside directors who are manager of the company directors (Rupley et al, 2011). This study measures board independence through coding (1) for independent members to indicate existence of board independence and (0) to indicate non-existence (Almsafir et al, 2014).…”

Shareholder Value Disclosure Practices In India: A Content Analysis

“…(Loderer,et al,2010) (Dockery & Herbert, 2000). Alhazaimeh et al, (2014) emphasize that Jordanian companies in a small open economy adopt voluntary disclosure in annual reports on different types of information and they have a trend over time. Hooghiemstra(2010) states thatletters to the shareholders are unaudited and no regulation to control the content of the letters.…”