مؤشرات الإفصاح المالي و أثرها على قيمة الأَسهم السوقية : دراسة تطبيقية على عينة من المصارف التجارية الأردنية للمدة من (2010-2020)‎

الملخص EN

The study aimed to find out the impact of financial disclosure on the value of market shares, as the disclosure of information is one of the basic ingredients that clarify the nature of various financial transactions, and the forms of information disclosure are qualitative disclosure, which refers to providing appropriate and reliable qualitative information to various parties in order to help them make decisions.

Investors, analysts, planners, and government agencies depend largely on the information published by these institutions, in addition to the dependence of bank customers on the published information to know the services provided by those banks in order to determine the best bank and deal with it.

Studies and research that dealt with the subject of qualitative disclosure, and the existence of a discrepancy in the levels of disclosure between these banks, but the levels of disclosure took an upward shape with time.

It deals with qualitative disclosure, directing the Iraqi Stock Exchange to work on n Spread awareness of the importance of qualitative disclosure among investors and dealers in the market.