Corporate Governance and Financial Statement Disclosure Quality in Jordanian Commercial Banks

Mohammad Khalid Al Attar

International Journal of Economics and Finance, 2016, vol. 8, issue 10, 192-205

Abstract: The objective of this study is to measure the level of corporate governance and its effect on disclosure quality in commercial banks in Jordan. The study is implemented on the Jordanian commercial banks listed at Amman Bourse for the period 2008 to 2014. The study sample consists of (12) banks. The total data observations were (60) (bank/year) observations. The study used the level of compliance with disclosure instructions as a proxy for disclosure quality, and the structure of the board of directors as a proxy for corporate governance. The researchers used three hypotheses to achieve the objectives of the study. They used simple regression technique to test the hypotheses. The study results showed that there is a high and stable level of corporate governance in Jordanian commercial banks.

Keywords: corporate governance; disclosure quality; disclosure instructions; BOD structure (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://ccsenet.org/journal/index.php/ijef/article/view/61873/33978 (application/pdf)
http://ccsenet.org/journal/index.php/ijef/article/view/61873 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijefaa:v:8:y:2016:i:10:p:192-205

Access Statistics for this article

More articles in International Journal of Economics and Finance from Canadian Center of Science and Education Contact information at EDIRC.
Bibliographic data for series maintained by Canadian Center of Science and Education ().