أثر خصائص مجلس الإدارة على مستوي الإفصاح الاختياري في الشركات الصناعية الأردنية

Abstract EN

This study aimed to demonstrate the effect of the characteristics of the Board of Directors on the level of voluntary disclosure in the Jordanian industrial companies, and to achieve the goal of the study, a random sample of industrial companies was selected, amounting to (35) companies, where the necessary data wrere collected to test the study hypotheses using the annual financial reports for the period 2014-2018.

The results of the study showed that there are statistically significant cffccts of the characteristics of the Board of Directors with their dimensions combined at the level of voluntary disclosure, as well as the results showed that there is a statistically significant effect for each of the remunerations of the Board of Directors and the size of the Board of Directors at the level of voluntary disclosure, and in contrast the results showed that there is no statistically significant cffcct for each of the independence of the Board of Directors and the duplication of the tasks of the Chairman and the General Manager at the level of voluntary disclosure, the results of the study also showed that there arc statistically significant differences between observations regarding the remuneration of the members of the Board of Directors, and the size of the Board of Directors attributed to the size of the company the study sample, as well as You have statistically significant differences in the levels of voluntary disclosure between companies, As there are statistically significant differences in the levels of voluntary disclosure between companies due to the size of the company.

Based on the results of the study, several recommendations .