أثر الحوكمة في رفع كفاءة الإفصاح الاختياري لدى الشركات المساهمة العامة الأردنية : دراسة تطبيقية على شركات التأمين الأردنية

الملخص EN

This study aimed to highlight the role of voluntary disclosure in optimizing the decisions of the users of financial reports, to measure the extent and quality of annual voluntary disclosure of Jordanian insurance companies, and to underline the role of corporate governance in enhancing the efficiency of voluntary disclosure of Jordanian insurance companies.

In order to achieve the aim to the study, a questionnaire was designed to collect relevant data through distributing it to Jordanian insurance companies.

Afterwards, the proper statistical tests were applied to test the study hypotheses.

The results showed a significant relationship between corporate governance and voluntary disclosure in Jordanian insurance companies.

Moreover, corporate governance was found to have increased the level of voluntary disclosure of Jordanian insurance companies.

The study recommended that Jordanian insurance companies encompass their expansion opportunities and future plans as well as increase the level of voluntary disclosure to meet that of compulsory disclosure.