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The Impact of Voluntary Accounting Disclosure in the Financial Reports to Rationalize the Investors Decisions in Industrial Companies Listed in the Amman Stock Exchange

Author

Listed:
  • Ziad Abdel Halim Al-Theebeh

    (Faculty of Economics and Administrative Sciences, Zarqa University, Jordan,)

  • Ibraheem N. M. Jodeh

    (Faculty of Economics and Administrative Sciences, Zarqa University, Jordan,)

  • Hasan Tawfiq Mahmood

    (Faculty of Economics and Administrative Sciences, Zarqa University, Jordan,)

  • Hazem Khaled

    (Consultant in the Private Sector, Jordan.)

Abstract

The objective of this study was to identify the effect of the voluntary accounting disclosure in the financial reports on the rationalization of the decisions of investors in the industrial companies listed In the Amman Stock Exchange, and to identify the most important provisions of the voluntary accounting disclosure impact on investor decisions. This study adopted the analytical descriptive approach, one of the main findings of the study that the voluntary accounting disclosures clearly affect the rationalization of the decisions of investors in the industrial companies listed in the Amman Stock Exchange, be it investment decision, sale or retention. Among the most important recommendations suggested by the study is: the interest in publishing voluntary accounting information, which helps to rationalize investors' decisions, by publishing summaries attached to the financial statements.

Suggested Citation

  • Ziad Abdel Halim Al-Theebeh & Ibraheem N. M. Jodeh & Hasan Tawfiq Mahmood & Hazem Khaled, 2018. "The Impact of Voluntary Accounting Disclosure in the Financial Reports to Rationalize the Investors Decisions in Industrial Companies Listed in the Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 191-196.
    • Handle: RePEc:eco:journ1:2018-03-24
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    References listed on IDEAS

    as
    1. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(3), pages 555-572, September.
    2. Omaima Hassan & Claire Marston, 2010. "Disclosure measurement in the empirical accounting literature - a review article," Accountancy Discussion Papers 1004, Accountancy Research Group, Heriot Watt University.
    3. Chau, Gerald K. & Gray, Sidney J., 2002. "Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore," The International Journal of Accounting, Elsevier, vol. 37(2), pages 247-265.
    Full references (including those not matched with items on IDEAS)

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    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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