العوامل المؤثرة في مستوى الإفصاح الاختياري عبر موقع التواصل الاجتماعي الفيسبوك : دراسة تحليلية على الشركات المدرجة في بورصة عمان

Other Title(s)

Factors affecting the level of voluntary disclosure via the social media (Facebook)‎ : empirical study on listed companies in Amman stock exchaing (ASE)‎

Dissertant

العجارمة، أنوار حسين فالح

Thesis advisor

الحجايا، إكريم صياح سليمان

University

Mutah University

Faculty

Faculty of Business

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2019

English Abstract

The purpose of this study was to identify the extent to which firms listed on the Amman Stock Exchaing(ASE) use Facebook a social network and the extent to which this site are utilised for various voluntary disclosures during 2016, 2017 and 2018.

Further, identify factors affecting levels of such voluntary disclosures, particularly, foreign ownership, firm age, size, profitability and type of sector.

The study population consisted of all listed on the Amman bourse with a total of (190) companies divided into four sectors, namely banking, insurance, industry and services.

The final sample of the study contained 80 companies, which have possessed working Facebook site used for one form of disclosures regularly during the study period.

In order to achieve the objectives of the study, the study followed the method of content analysis of the company account on Facebook based on an index built by the researcher consisting of (48) financial and non-financial items to identify the level of voluntary disclosure via Facebook.

In order to determine the factors affecting the level of that disclosure regression analysis was used.

Findings of the study show that approximately 49% of the companies listed on the (ASE) have a Facebook account.

The average total disclosure rate for all companies through the social networking site Facebook is 24%.

There was a statistically significant effect of the independent variables (foreign ownership, firm age, size, profitability and type of sector) at varying degrees and different trends at the levels of different forms of voluntary disclosure on the Facebook.

Main Subjects

Financial and Accounting Sciences

No. of Pages

108

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-1382070