2015
DOI: 10.5539/ijef.v7n7p217
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The Relationship between Voluntary Disclosure and Company Performances on Interim Reports in Jordan Using the Method of Causality Directions

Abstract: The focal point of this study is on voluntary disclosure in interim financial reports of the ASE listed companies in Jordan. The initiatives of voluntary disclosure have been under global scrutiny since the last two decades, owing to various stakeholders' persistent needs to be more informed about their corporations. As the mandatory corporate disclosure itself is insufficient, the study attempts to assess the directions of causality between the degree of voluntary disclosure and corporate performance in the h… Show more

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Cited by 7 publications
(8 citation statements)
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“…The method uses the short period but with significant numbers of sample. GMM has to level equations; first difference-where each equation uses instrumental variables to remove correlation among explanatory variables and error (Albawwat et al, 2015).…”
Section: Dynamic Panel Generalized Methods Of Moment (Gmm)mentioning
confidence: 99%
See 1 more Smart Citation
“…The method uses the short period but with significant numbers of sample. GMM has to level equations; first difference-where each equation uses instrumental variables to remove correlation among explanatory variables and error (Albawwat et al, 2015).…”
Section: Dynamic Panel Generalized Methods Of Moment (Gmm)mentioning
confidence: 99%
“…The test measures the difference between the Hansen statistics generated by the GMM and the GMM difference. With the failure of rejection of the null hypothesis, the estimated model is said to be supported (Albawwat et al, 2015).…”
Section: Dynamic Panel Generalized Methods Of Moment (Gmm)mentioning
confidence: 99%
“…It should be noted that data availability and completeness are the other two factors that determine the selection of the company as well as the study period. Further, only data from the first-half of the interim financial report were used for this study, as they are regarded to be more valuable to users (Albawwat et al 2015). As for the other half of the data, they would also be found in the annual report.…”
Section: Methodology Of Research 41 Datamentioning
confidence: 99%
“…To determine information overload issues, a self-constructed disclosure checklist which included mandatory and voluntary disclosures were developed from the disclosure checklist prepared by PricewaterhouseCoopers (2009) and Albawwat et al (2015). The disclosure items were checked against the financial reports from the companies.…”
Section: Operationalization Of Variablesmentioning
confidence: 99%