The impact of earnings accounting attributes on the level of voluntary disclosure in the Annual Financial Reports of Jordanian Commercial Banks


  • Dina Ziad Suleiman Al-Ali Al Albayt University, Jordan



The Study aimed to determine the impact of  earnings accounting attributes represented by the following variables ( Accrual qulity, Persistence, Predictability, Smoothness, Value Relevance, Timeliness, Conseratism) on the level of voluntary disclosure in the anuual financial reports of  Jordanian commercial banks. For the Purpose of the study, the descriptive analytical apporoach was used. The population of the study consisted of  Jordanian commercial banks listed on the Amman Stock Exchange (ASE), While the sample of the study consisted of (13) commercial banks, the study data were collected from the annual reports related to the sample of the study during the period (2014-2018). (SPSS) software was used for analyzing data running statistical tests including descriptive statistics ( lowest value, highest value, arithmetic mean, standard deviations) in addition to multiple regression analysis which was used to test the hypotheses of the study.                                                        

  The result of the multiple regression analysis showed relationship between (Conseratism, Value Relevance, Timeliness) and the level of voluntary disclosure, while there was no relationship between (Accrual quilty, Persisten, Predictability, Smoothness) and the level of voluntary disclosure.The study recommended that banks should impose oversight on disclosures and rise awareness of the importance of voluntary disclosure for both high level management and stakeholders.


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