أثر حوكمة الشركات في مستوى الإفصاح الإختياري للشركات الصناعية المدرجة في بورصة عمان

الملخص EN

This study aimed to identify the impact of corporate governance in voluntary disclosure in industrial companies listed on Amman Stock Exchange to achieve the goal of the study, the descriptive analytical approach was followed, where corporate governance was measured with dimensions.

The financial reports of the study sample companies were used, the study covered the data for the period (2015-2020).

The results of the study showed that there was no a statistically significant impact of the company's governance with its dimensions in the voluntary disclosure of the Jordanian industrial companies listed on the Amman Stock Exchange, as well as that there was no a significant statistical impact on all dimensions of corporate governance in the voluntary disclosure.

Based on the results of the study, the following recommendations were made: The need for Jordanian industrial companies to refer to the items disclosed voluntarily in the body of the annual report, in addition to increasing the activation of the role of Jordanian industrial companies' governance and improving their performance.