دور نظام حوكمة الشركات في زيادة الإفصاح الاختياري : دراسة تطبيقية على الشركات الصناعية العاملة في قطاع غزة

Abstract EN

This study aimed to know the role of the corporate governance system in increasing the level of voluntary disclosure, and to achieve the objectives of the study, a questionnaire was designed to suit this purpose and distributed to 60 industrial companies in the Gaza strip, 50 questionnaires were retrieved from them with a return rate of 83%.

the SPSS program was used for statistical analysis.

the study concluded that the level of voluntary disclosure among industrial companies is good, but it needs more attention to achieve more confidence between the company and users of its information and disclosed data, and this contributes to its increase in the corporate governance system, the study recommended the need to encourage companies industry to increase the disclosure rate, and increase the disclosure of information that meets the needs of investors, with the aim of guiding them to make good investment decisions, and educating investors about the importance of voluntarily disclosed information, in addition to the need to develop an indicator that includes information that companies can voluntarily disclose, and academic and training interest in this field.