Open Access

Effect of Corporate Governance Rules on Voluntary Disclosure in Jordanian Corporations Listed with the Amman Stock Exchange (ASE): (An Empirical Study)


Cite

Abed Al-Nasser Abdallah, Ahmad K. Ismail (2017) CG practices, ownership structure, and corporate performance in the GCC countries (2017) Journal of International Financial Markets, Institutions and Money, Volume 46, January 2017, Pages 98-115.10.1016/j.intfin.2016.08.004Search in Google Scholar

Abubakar M. Dembo, Syamarlah Rasaratnam (2014) Corporate Governance and Disclosure in Nigeria: An Empirical Study, Procedia - Social and Behavioral Sciences, Volume 164, 31 December 2014, Pages 161-171.10.1016/j.sbspro.2014.11.064Search in Google Scholar

Amer Alhazaimeh, Ravindran Palaniappan, Mahmoud Almsafir (2014) The Impact of Corporate Governance and Ownership Structure on Voluntary Disclosure in Annual Reports among Listed Jordanian Companies, Procedia - Social and Behavioral Sciences, Volume 129, 2014, Pages 341-348, ISSN 1877-0428, http://dx.doi.org/10.1016/j.sbspro.2014.03.686.10.1016/j.sbspro.2014.03.686Open DOISearch in Google Scholar

Ana Gisbert, Begoña Navallas (2013) The association between voluntary disclosure and Corporate Governance in the presence of severe agency conflicts, Advances in Accounting, Volume 29, Issue 2, 2013, Pages 286-298, ISSN 0882-6110, http://dx.doi.org/10.1016/j.adiac.2013.07.001.10.1016/j.adiac.2013.07.001Open DOISearch in Google Scholar

Caspar Rose (2016) Firm performance and comply or explain disclosure in corporate governance, European Management Journal, Volume 34, Issue 3, June 2016, Pages 202-222.10.1016/j.emj.2016.03.003Search in Google Scholar

Christopher Hodgdon, Susan B. Hughes (2016) The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments, Journal of International Accounting, Auditing and Taxation, Volume 26, 2016, Pages 28-46.10.1016/j.intaccaudtax.2016.02.002Search in Google Scholar

Eduardo Ortas, Igor Álvarez, Jacques Jaussaud, Ainhoa Garayar (2015) The impact of institutional and social context on corporate environmental, social and governance performance of companies committed to voluntary corporate social responsibility initiatives, Journal of Cleaner Production, Volume 108, Part A, 1 December 2015, Pages 673-684 .10.1016/j.jclepro.2015.06.089Search in Google Scholar

Ehtazaz Javaid Lone, Amjad Ali, Imran Khan, (2016) “ Corporate Governance and corporate social responsibility disclosure: evidence from Pakistan”, Corporate Governance: The International Journal of Business in Society, Vol. 16 Issue: 5, pp.785-797, https://doi.org/10.1108/CG-05-2016-0100.10.1108/CG-05-2016-0100Open DOISearch in Google Scholar

Faten Lakhal, (2005) “Voluntary Earnings Disclosures and Corporate Governance: Evidence from France”, Review of Accounting and Finance, Vol. 4 Issue: 3, pp.64-85, https://doi.org/10.1108/eb043431.10.1108/eb043431Search in Google Scholar

Grigoris Giannarakis, (2014) “ Corporate Governance and financial characteristic effects on the extent of corporate social responsibility disclosure”, Social Responsibility Journal, Vol. 10 Issue: 4, pp.569-590, https://doi.org/10.1108/SRJ-02-2013-0008.10.1108/SRJ-02-2013-0008Search in Google Scholar

Guadalupe del Carmen Briano-Turrent, Lázaro Rodríguez-Ariza (2016) Corporate Governance ratings on listed companies: An institutional perspective in Latin America, European Journal of Management and Business Economics, Volume 25, Issue 2, 8 May 2016, Pages 63-75.10.1016/j.redeen.2016.01.001Search in Google Scholar

Jordan Schoenfeld (2017) The effect of voluntary disclosure on stock liquidity: New evidence from index funds, Journal of Accounting and Economics, Volume 63, Issue 1, February 2017, Pages 51-74.10.1016/j.jacceco.2016.10.007Search in Google Scholar

Khaled Samaha, Khaled Dahawy, Khaled Hussainey, Pamela Stapleton (2012) The extent of Corporate Governance disclosure and its determinants in a developing market: The case of Egypt, Advances in Accounting, Volume 28, Issue 1, June 2012, Pages 168-178.10.1016/j.adiac.2011.12.001Search in Google Scholar

Laura Cabeza-García, María Sacristán-Navarro, Silvia Gómez-Ansón (2017) Family involvement and corporate social responsibility disclosure, Journal of Family Business Strategy, Volume 8, Issue 2, June 2017, Pages 109-122 .10.1016/j.jfbs.2017.04.002Search in Google Scholar

Lili Dai, Renhui Fu, Jun-Koo Kang, Inmoo Lee (2016) Corporate Governance and the profitability of insider trading , Journal of Corporate Finance, Volume 40, October 2016, Pages 235-253.10.1016/j.jcorpfin.2016.08.002Open DOISearch in Google Scholar

M. Akhtaruddin, Hasnah Haron, (2010) “Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures”, Asian Review of Accounting, Vol. 18 Issue: 3, pp.245-259, https://doi.org/10.1108/13217341011089649.10.1108/13217341011089649Open DOISearch in Google Scholar

M. Rosario Babío Arcay, M. Flora Muiño Vázquez (2005) Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain, Advances in Accounting, Volume 21, 2005, Pages 299-331 , M. Rosario Babío Arcay, M. Flora Muiño Vázquez.10.1016/S0882-6110(05)21013-1Search in Google Scholar

Melsa Ararat, Bernard S. Black, B. Burcin Yurtoglu (2017) The effect of Corporate Governance on firm value and profitability: Time-series evidence from Turkey, Emerging Markets Review, Volume 30, March 2017, Pages 113-132.10.1016/j.ememar.2016.10.001Search in Google Scholar

Mishari M. Alfraih, Abdullah M. Almutawa, (2017) “Voluntary disclosure and corporate governance: empirical evidence from Kuwait”, International Journal of Law and Management, Vol. 59 Issue: 2, pp.217-236, https://doi.org/10.1108/IJLMA-10-2015-0052.10.1108/IJLMA-10-2015-0052Open DOISearch in Google Scholar

Mohamed H. Elmagrhi, Collins G. Ntim, Yan Wang, (2016) “Antecedents of voluntary Corporate Governance disclosure: a post-2007/08 financial crisis evidence from the influential UK Combined Code”, Corporate Governance, Vol. 16 Issue: 3, pp.507-538, https://doi.org/10.1108/CG-01-2016-0006.10.1108/CG-01-2016-0006Search in Google Scholar

Murya Habbash, (2016) “ Corporate Governance and corporate social responsibility disclosure: evidence from Saudi Arabia”, Social Responsibility Journal, Vol. 12 Issue: 4, pp.740-754, https://doi.org/10.1108/SRJ-07-2015-0088.10.1108/SRJ-07-2015-0088Open DOISearch in Google Scholar

Poh-Ling Ho, Grantley Taylor, (2013) “ Corporate Governance and different types of voluntary disclosure: Evidence from Malaysian listed firms”, Pacific Accounting Review, Vol. 25 Issue: 1, pp.4-29, https://doi.org/10.1108/01140581311318940.10.1108/01140581311318940Open DOISearch in Google Scholar

Rohana Othman, Ili Farhana Ishak, Siti Maznah Mohd Arif, Nooraslinda Abdul Aris (2014) Influence of Audit Committee Characteristics on Voluntary Ethics Disclosure, Procedia - Social and Behavioral Sciences, Volume 145, 25 August 2014, Pages 330-342.10.1016/j.sbspro.2014.06.042Search in Google Scholar

Ronald F. Premuroso, Somnath Bhattacharya (2008) Do early and voluntary filers of financial information in XBRL format signal superior Corporate Governance and operating performance?, International Journal of Accounting Information Systems, Volume 9, Issue 1, March 2008, Pages 1-20.10.1016/j.accinf.2008.01.002Search in Google Scholar

Simon S.M Ho, Kar Shun Wong (2001) A study of the relationship between Corporate Governance structures and the extent of voluntary disclosure, Journal of International Accounting, Auditing and Taxation, Volume 10, Issue 2, Summer 2001, Pages 139-156.10.1016/S1061-9518(01)00041-6Search in Google Scholar

Syed Abdulla Al Mamun, Hasnah Kamardin (2014) Corporate Voluntary Disclosure Practices of Banks in Bangladesh, Procedia - Social and Behavioral Sciences, Volume 164, 31 December 2014, Pages 258-263.10.1016/j.sbspro.2014.11.075Search in Google Scholar

Wan Ainul Asyiqin Wan Mohd Razali, Roshayani Arshad (2014) Disclosure of Corporate Governance Structure and the Likelihood of Fraudulent Financial Reporting, Procedia - Social and Behavioral Sciences, Volume 145, 25 August 2014, Pages 243-253.10.1016/j.sbspro.2014.06.032Search in Google Scholar

Wan Amalina Wan Abdullah, Majella Percy, Jenny Stewart (2015), Journal of Contemporary Accounting & Economics, Volume 11, Issue 3, December 2015, Pages 262-279.10.1016/j.jcae.2015.10.001Search in Google Scholar

Xiang Liu, Chen Zhang (2017), corporate governance, social responsibility information disclosure, and enterprise value in China, Journal of Cleaner Production, Volume 142, Part 2, 20 January 2017, Pages 1075-1084.10.1016/j.jclepro.2016.09.102Search in Google Scholar

Xiao Huafang, Yuan Jianguo, (2007) “Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China”, Managerial Auditing Journal, Vol. 22 Issue: 6, pp.604-619, https://doi.org/10.1108/02686900710759406.10.1108/02686900710759406Open DOISearch in Google Scholar

Xu-dong Ji, Wei Lu, Wen Qu (2015) Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China, Journal of Contemporary Accounting & Economics, Volume 11, Issue 1, April 2015, Pages 1-17.10.1016/j.jcae.2014.12.001Search in Google Scholar

Yan Qiu, Amama Shaukat, Rajesh Tharyan (2016) Environmental and social disclosures: Link with corporate financial performance, The British Accounting Review, Volume 48, Issue 1, March 2016, Pages 102-116.10.1016/j.bar.2014.10.007Search in Google Scholar

Yu Cong, Martin Freedman, Corporate Governance and environmental performance and disclosures, Advances in Accounting, Volume 27, Issue 2, 2011, Pages 223-232, ISSN 0882-6110, http://dx.doi.org/10.1016/j.adiac.2011.05.005.10.1016/j.adiac.2011.05.005Open DOISearch in Google Scholar