Proposed Model for Measuring and Applying Voluntary Disclosure in The Syrian Business Environment

This research aims to formulate an integrated model for voluntary disclosure information in the Syrian business environment, and to test the application of the proposed model in the financial statements of the year (2012) for the (22) listed companies in DSE. To achieve the research goals, the research was based on the previous studies and related researches, to formulate the model and test its validation to be applied. The research tested if the listed companies in DSE disclosed any of the information which is contained in the suggested model, by reviewing each of the (22) financial statements of the listed companies and the disclosed information was then quantified. The research has many results as the model is validated for measuring the purposes of the voluntary disclosure. The listed companies of DSE disclosed acceptable information which is included in the model. The disclosing percentage was very low with the highest percentage being (10%).

The Relationship between Corporate Governance And Expanding of Disclosure about General And Futuristic Data An Empirical Study on Private Syrian Banks Sector

This research work aims at whether or not corporate governance has an immediate effect on voluntary disclosure concerning financial or nonfinancial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by private Syrian banks. The study covered the last six years for each bank. The study adopted a strategy of testing the study hypotheses, using analysis regression method.

The Role of Voluntary Disclosure in consolidating Trust in Financial Reports of the Listed Companies of Damascus Securities Exchange (A Field Study)

This Research aims to study the role of voluntary disclosure in consolidating trust in financial reports. To achieve this goal, a questionnaire was used as a tool in gathering the necessary data. The questionnaire was distributed to the two samples of the study; 48 questionnaires were distributed to the external auditors accredited by SCFMS, and 44 were distributed to the internal auditors in the listed companies of DSE. Of the returned questionnaires, there were (40, 36) returned from the first and second sample by turns. SPSS was used in analyzing the data and testing the hypothesis. The research found that the voluntary disclosures effectively consolidate the trust in the financial reports of the Listed Companies of DSE, and there were no material differences between the opinions of the two samples.

Structure of board director and voluntary disclosure (financial and non-financial data) Field study: the case of private Syrian banks

This research work aims at whether or not structure of board director has an immediate effect on voluntary disclosure concerning financial or non-financial data, and defining the degree of this effect. To achieve this aim, the researchers developed an index against which voluntary disclosure may be measured, in the field of study represented by eleven private Syrian banks. The researchers applied their study to the community of banks, including all banks. The study covered the last six years for each bank, starting from 2009-2014. The index consists of 32 items, divided into two subsidiary groups (Financial and non-financial data). The study adopted a strategy of testing the study hypotheses, using analysis regression method. The variant of audit committee has been adopted because the sample under study did not indicate any differences. Studying the relationship between structure of board director variables and voluntary disclosure including the index as a whole, it was found that there is a positive relationship indicating statistical remarks, between profitability variable and voluntary disclosure as a whole. The rest of structure of board director variables denoted a kind of positive partial correlation, having no statistical indications. This variable has been noticed between structure of board director variables and voluntary disclosure as a whole.