أثر حوكمة الشركات على الإفصاح الطوعي في الشركات المساهمة العامة المدرجة في بورصة فلسطين
أحمد فايز أحمد عيسى
Ahmed Fayez Ahmed Issa
The study aimed to measure the corporate governance impact on the voluntary disclosure of public equity companies listed on the Palestine Stock Exchange. The study used the analytical descriptive approach to the theoretical aspect of the study through the content analysis method to analyze voluntary narrative disclosure in annual reports. The study used the quantitative method to build the standard model of 46 items. The study community consisted of a sector (industry, investment, services) of the 32 companies listed on the Palestine Stock Exchange. The study sample consisted of all 24 non-financial companies listed on the Palestine Stock Exchange, for which complete quantitative data are available during the period 2014-2020. The Panel Data were based on the Cross-Section data and Time Series data for companies listed on the Palestine Stock Exchange by sector, as follows: (Industry, investment, services) during the time period (2014- The study has concluded a variety of consequences: Lack of integration between the independent variables of governance dimensions and the voluntary disclosure variable of non-financial companies listed on the Palestine Stock Exchange, and lack of impact of (The Governing Council size, Ownership Concentration, The Executive Director Duplication, and The Governing Council Members Independence.) on voluntary disclosure in companies listed on the Palestine Stock Exchange. In addition, the impact of audit committee members on voluntary disclosure in companies listed on the Palestine Stock Exchange. In the light of the conclusions reached above recommends attention in voluntary disclosure and the need for further research and accounting studies to identify other dimensions of governance that may have an impact on the level of voluntary disclosure at different periods and in samples for different companies.