أثر الإفصاح عن المعلومات غير المالية على جودة التقارير المالية و القيمة السوقية للبنوك التجارية الأردنية : دراسة تطبيقية

الملخص EN

The aim of this research is to study and test the impact level of non-financial disclosure on the financial reporting quality and the marketing value in the Jordanian commercial banks, according to institutional banks governance instructions and directives.

To achieve research objectives, a descriptive study is conducted on financial reports from a sample of Jordanian commercial banks (n = 13), that have been listed on the Amman Stock Exchange, during the period (2014-2016).

Hence, the research hypotheses and questions are tested using One Sample t-Test, and Multiple Linear Regression methods.

This study shows that, the Jordanian commercial banks disclose of their non-financial information, according to institutional banks governance instructions and directives.

Moreover, the results prove that, the non-financial disclosure has a positive impact on the Jordanian commercial banks financial reporting quality.

On the other hand, it did not affect the marketing value.

In terms of control variables, the results prove that, the bank size has a positive impact on both financial reporting quality and marketing value.

However, the financial leverage has a positive impact on financial reporting quality, but it did not significantly affect marketing value.

Finally, the type of auditing has not influence bank financial reporting quality and marketing value