Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange  aoPEXa

Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange aoPEXa

Dr. Ibrahim M. Sweiti

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Dr. Osama F. Attayah

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Qassim University

Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange aoPEXa

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Abstract

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.

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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.

How to Cite 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): .

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GJMBR Volume 13 Issue C6
Pg. 9- 16

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

audit committee board activity board size non-executive directors shareholders voluntary disclosure

Submission ReceivedDecember 6, 2012
Peer Review Double Blind
Handling Editor
Accepted January 4, 2013
Published January 15, 2013

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v1.2

Issue date

June 28, 2013

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Article Matrices

Total Score: 132

Country: Saudi Arabia

Subject: Global Journal of Management and Business Research - C: Finance

Authors: Dr. Ibrahim M. Sweiti, Dr. Osama F. Attayah (PhD/Dr. count: 2)

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