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


Abstract in English

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.

References used

ALJIFRI, KH., "Annual Report Disclosure in a developing Country: The Case of the UAE", Advances in Accounting, vol. 24, Issue. 1, 2008, PP. 93-10
ALRAZEEN, A., "An Empirical Investigation of The Quality of the Annual Corporate Disclosure of Saudi Arabian Corporations", The Arab Journal of Accounting, Vol. 10, No. 1, 2007, PP. 71-110
AL-SAMAWI, A., &MAJEED, A., &SHAREEF, F., "Regression Analysis for the Organic Characteristics of Abu_ Ghraib Dairy Waste Water", Conferences the First in Babylon University , Environmental search center locally, 2005

Download