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dc.contributor.authorHaddad, Ayman E.
dc.contributor.authorAlShattarat, Wasim K.
dc.contributor.authorAbuGhazaleh, Naser M.
dc.contributor.authorNobanee, Haitham
dc.date.accessioned2018-03-05T06:36:01Z
dc.date.available2018-03-05T06:36:01Z
dc.date.issued2015
dc.identifier.urihttps://dspace.adu.ac.ae/handle/1/418
dc.descriptionHaddad, A. E., AlShattarat, W. K., AbuGhazaleh, N. M., & Nobanee, H. (2015). The impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies. Eurasian Business Review, 5(2), 203-234.
dc.description.abstracthis study investigates the impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companies. Owner- ship structure is characterised by government ownership, outside ownership, man- agerial ownership and number of shareholders. This study is based on a cross- sectional examination of the effect of corporate ownership structure and family domination on voluntary disclosure after controlling other variables for 57 non- financial Jordanian companies listed on the Amman Stock Exchange. The multiple regression results show that the extent of voluntary disclosure is positively asso- ciated with government ownership and negatively associated with the proportion of shares held by management. Furthermore, we show that family domination is a significant factor in explaining variations in voluntary disclosure. We conclude that government ownership can help to promote transparency, but it has not yet eliminated the influence of management and the family control of boards on disclosure. However, outside ownership and number of shareholders are not asso- ciated with voluntary disclosure.en_US
dc.language.isoenen_US
dc.publisherSpringer International Publishingen_US
dc.subjectOwnership Structureen_US
dc.subjectVoluntary Disclosuresen_US
dc.subjectAgency conflictsen_US
dc.subjectAccountingen_US
dc.titleThe impact of ownership structure and family board domination on voluntary disclosure for Jordanian listed companiesen_US
dc.typeArticleen_US
dc.identifier.doihttps://doi.org/10.1007/s40821-015-0021-5


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