Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange aoPEXa

1
Dr. Ibrahim M. Sweiti
Dr. Ibrahim M. Sweiti
2
Dr. Osama F. Attayah
Dr. Osama F. Attayah
1 Qassim University

Send Message

To: Author

GJMBR Volume 13 Issue C6

Article Fingerprint

ReserarchID

C: FINANCEMES0K

Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange  aoPEXa Banner
  • English
  • Afrikaans
  • Albanian
  • Amharic
  • Arabic
  • Armenian
  • Azerbaijani
  • Basque
  • Belarusian
  • Bengali
  • Bosnian
  • Bulgarian
  • Catalan
  • Cebuano
  • Chichewa
  • Chinese (Simplified)
  • Chinese (Traditional)
  • Corsican
  • Croatian
  • Czech
  • Danish
  • Dutch
  • Esperanto
  • Estonian
  • Filipino
  • Finnish
  • French
  • Frisian
  • Galician
  • Georgian
  • German
  • Greek
  • Gujarati
  • Haitian Creole
  • Hausa
  • Hawaiian
  • Hebrew
  • Hindi
  • Hmong
  • Hungarian
  • Icelandic
  • Igbo
  • Indonesian
  • Irish
  • Italian
  • Japanese
  • Javanese
  • Kannada
  • Kazakh
  • Khmer
  • Korean
  • Kurdish (Kurmanji)
  • Kyrgyz
  • Lao
  • Latin
  • Latvian
  • Lithuanian
  • Luxembourgish
  • Macedonian
  • Malagasy
  • Malay
  • Malayalam
  • Maltese
  • Maori
  • Marathi
  • Mongolian
  • Myanmar (Burmese)
  • Nepali
  • Norwegian
  • Pashto
  • Persian
  • Polish
  • Portuguese
  • Punjabi
  • Romanian
  • Russian
  • Samoan
  • Scots Gaelic
  • Serbian
  • Sesotho
  • Shona
  • Sindhi
  • Sinhala
  • Slovak
  • Slovenian
  • Somali
  • Spanish
  • Sundanese
  • Swahili
  • Swedish
  • Tajik
  • Tamil
  • Telugu
  • Thai
  • Turkish
  • Ukrainian
  • Urdu
  • Uzbek
  • Vietnamese
  • Welsh
  • Xhosa
  • Yiddish
  • Yoruba
  • Zulu

This study research examines which factors influence voluntary disclosure in the annual reports. Since corporate scandals have become a known feature in recent years, voluntary disclosure should be increased, and be documented clearly in the annual reports. The study analyse 48 listed companies at the Palestine Exchange “PEX” for the year 2011, and 35 companies for the year 2007 which represented the whole population for that period. The study also examines the extent to which critical factors such as nonexecutive directors, audit committee, board size, board activity, and number of shareholders influence voluntary disclosure practices. The analysis show that the following critical factors influence voluntary disclosure; nonexecutive directors, board size, audit committee, and number of shareholders. The factor do not influence the company’s voluntary disclose information is board activity.

38 Cites in Articles

References

  1. Maria Anderson,Daoud (2005). Corporate Governance Disclosure.
  2. Dulacha Barako,Phil Hancock,H Izan (2006). Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies.
  3. D Barako,P Hancock,H Izan (2006). Relationship between Corporate Governance Attributes and Voluntary Disclosures in Annual Reports: The Kenyan Experiences.
  4. Mark Beasley,Joseph Carcello,Dana Hermanson,Paul Lapides (2000). Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms.
  5. M Beasley (1996). An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud.
  6. James Brickley,Ronald Lease,Clifford Smith (1988). Ownership structure and voting on antitakeover amendments.
  7. James Brickley,Jeffrey Coles,Rory Terry (1994). Outside directors and the adoption of poison pills.
  8. Stephen Buzby (1975). Company Size, Listed Versus Unlisted Stocks, and the Extent of Financial Disclosure.
  9. John Byrd,Kent Hickman (1992). Do outside directors monitor managers?.
  10. C Chen,B Jaggi (2000). Association between independent nonexecutive directors, family control and financial disclosures in Hong Kong.
  11. T Cooke (1989). Voluntary Corporate Disclosure by Swedish Companies.
  12. James Cotter,Anil Shivdasani,Marc Zenner (1997). Do independent directors enhance target shareholder wealth during tender offers?.
  13. F Dezoort (1998). An Analysis of Experience Effects on Audit Committee Members.
  14. Amr Ezat,Ahmed El‐masry (2008). The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies.
  15. E Fama,M Jensen (1983). Separation of ownership and control.
  16. Hong-Xing Fang,Yun-Yun Jin (2012). Listed companies' contribution to non-shareholders stakeholders: Influencing factors and value relevance of voluntary disclosure.
  17. S Gray,L Campbell,J Shaw (1984). International Financial Reporting.
  18. Guan Yue-Duan,& Sheu Dwan-Fang,Yu-Chin Chu (2007). Ownership Structure, Broad of Directors, and Information Disclosure.
  19. R Haniffa,T Cooke (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations.
  20. Paul Healy,Amy Hutton,Krishna Palepu (1993). Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*.
  21. V Heidi,W Marleen (2003). Voluntary Disclosure on Corporate Governance in the European Union.
  22. Simon Ho,Kar Shun Wong (2001). A study of the relationship between corporate governance structures and the extent of voluntary disclosure.
  23. M Hossain,L Tan,M Adams (1994). Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on Kuala Lumpur Stock Exchange.
  24. Y Jianguo,X Huafang (2007). The Joint Effect of Competition and Managerial Ownership on Voluntary Disclose.
  25. Michael Jensen (1993). The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems.
  26. Khalid Alsaeed (2006). The association between firm‐specific characteristics and disclosure.
  27. Chun Lee,Stuart Rosenstein,Nanda Rangan,Wallace Iii (1992). Board Composition and Shareholder Wealth: The Case of Management Buyouts.
  28. D Mcmullen (1996). Audit committee performance: an investigation of the consequences associated with audit committees.
  29. M Gary,K Roberts,B Clare,S Sidney (1995). Factors Influencing Voluntary Annual Report Disclosures by U.S., U.K. And Continental European Multinational Corporations.
  30. Musa Mangena,Venancio Tauringana (2007). Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange.
  31. N Nasir (2004). Voluntarily disclosure and corporate governance among financially distressed firms in Malaysia.
  32. Ismael Kato,Abdal Kasule,Zuhra Nantege,Bashir Mutebi (2006). Students’ Use of GenAI Tools in Undergraduate Software Development Capstones: A Case of Selected Universities in Uganda.
  33. Khaled Samaha,Khaled Dahawy (2010). Factors Influencing Corporate Disclosure Transparency in the Active Share Trading Firms: An Explanatory study.
  34. Khaled Samaha,Khaled Dahawy (2011). An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience.
  35. David Tonkin (1989). World survey of published accounts.
  36. N Vaefas (2000). Board structure and the informativeness of earnings.
  37. P Wolnizer (1995). Are Audit Committees Red Herrings?.
  38. David Yermack (1996). Higher market valuation of companies with a small board of directors.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Dr. Ibrahim M. Sweiti. 2013. \u201cCritical Factors Influencing Voluntary Disclosure: The Palestine Exchange aoPEXa\u201d. Global Journal of Management and Business Research - C: Finance GJMBR-C Volume 13 (GJMBR Volume 13 Issue C6): .

Download Citation

Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Classification
Not Found
Version of record

v1.2

Issue date

June 28, 2013

Language

English

Experiance in AR

The methods for personal identification and authentication are no exception.

Read in 3D

The methods for personal identification and authentication are no exception.

Article Matrices
Total Views: 4832
Total Downloads: 2425
2026 Trends
Research Identity (RIN)
Related Research

Published Article

This study research examines which factors influence voluntary disclosure in the annual reports. Since corporate scandals have become a known feature in recent years, voluntary disclosure should be increased, and be documented clearly in the annual reports. The study analyse 48 listed companies at the Palestine Exchange “PEX” for the year 2011, and 35 companies for the year 2007 which represented the whole population for that period. The study also examines the extent to which critical factors such as nonexecutive directors, audit committee, board size, board activity, and number of shareholders influence voluntary disclosure practices. The analysis show that the following critical factors influence voluntary disclosure; nonexecutive directors, board size, audit committee, and number of shareholders. The factor do not influence the company’s voluntary disclose information is board activity.

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]
×

This Page is Under Development

We are currently updating this article page for a better experience.

Request Access

Please fill out the form below to request access to this research paper. Your request will be reviewed by the editorial or author team.
X

Quote and Order Details

Contact Person

Invoice Address

Notes or Comments

This is the heading

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.

High-quality academic research articles on global topics and journals.

Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange aoPEXa

Dr. Ibrahim M. Sweiti
Dr. Ibrahim M. Sweiti Qassim University
Dr. Osama F. Attayah
Dr. Osama F. Attayah

Research Journals