أثر مستوى الإفصاح الإختياري في عدم تماثل المعلومات في البنوك التجارية الأردنية

الملخص EN

This study aimed to identify the level of voluntary disclosure in Jordanian commercial banks, and to achieve the goal of the study, the descriptive analytical approach was followed, where the voluntary disclosure was measured through (financial data, nonfinancial data, and strategic data).

between the supply and demand prices of shares, the data were collected from the annual financial reports and the financial statements of the (13) Jordanian commercial banks.

the study included data for the time period from (2013-2019.

the results of the study showed that the voluntary disclosure in the Jordanian commercial banks was at a good level, where the arithmetic mean reached (78.1%), and it was found that there was no statistically significant effect of the level of voluntary disclosure by its dimensions (disclosure of financial statements, disclosure of non-financial data, and disclosure of strategic data).

) on information asymmetry in Jordanian commercial banks, and the results showed that there was no statistically significant effect for each dimension of voluntary disclosure on information asymmetry, as for the effect of the size of the bank on information asymmetry, the relationship was negative and significant at 10%, which means that whenever the size of the bank increased, the information asymmetry decreased.

the result of this study agreed with the study (altwalbeh, 2020, where it was concluded that the largest banks have a small discrepancy between the price of supply and demand, which means a decrease in information asymmetry.

the study made several recommendations, including : maintaining the level of disclosure and working to increase disclosure of financial ratios and societal policy, working to increase stakeholders’ awareness of the importance of voluntary disclosure, referring to the optional disclosures attached to the lists, and conducting studies by application on Islamic banks to compare their results with commercial banks.