أثر آليات حوكمة الشركات على الإفصاح الاختياري : دراسة تطبيقية على الشركات الصناعية المدرجة في بورصة فلسطين

Abstract EN

This study aimed to investigate the impact of corporate governance mechanisms on voluntary disclosure for industrial companies listed on Palestine Exchange.

In order to achieve this objective, this study uses the content analysis methodology and quantitative econometrics.

The study population consisted of (12) companies for the years (2015-2019).

The data was collected from the annual reports of companies.

And used the Pooled Effect Model to analysis of cross sectional data over time (Panel Data), and multiple regression analysis method to test the study hypotheses.

The final results of the study found that there is a significant positive effect for corporate governance mechanisms on voluntary disclosure, it's represented by the existence of significant positive effect of the ownership concentration on voluntary disclosure, the significant positive effect of the independent board of directors on voluntary disclosure, while there is no significant effect for board size on voluntary disclosure.

The study recommends a set of recommendations, the most important of which is the need for industrial companies to increase the level of voluntary disclosure in their annual reports, by providing the users of the reports with all the information that work develop a clear perception about performance of the companies and the efficiency of their management.