The Role of Corporate Governance in Shaping the Relationship Between Ownership Structure and Voluntary Disclosure: Evidence from Palestine
| dc.contributor.author | ظريفة سائد عامر لحام | |
| dc.date.accessioned | 2025-05-25T08:03:44Z | |
| dc.date.available | 2025-05-25T08:03:44Z | |
| dc.date.issued | 2024-12-03 | |
| dc.description.abstract | The ownership structure is considered a vital factor that affects several aspects of the company's management, from making strategic decisions to directing financial policies, and determining the extent of transparency of the information provided by the company. This study aims to investigate and analyze the relationships between ownership structure and voluntary disclosure amongst 49 companies listed on Palestine Stock Exchange between 2010-2021, the secondary data collected from various sources, including the annual financial final reports issued by companies at the end of each year, through which data were collected related to the company’s profitability, the size of its assets, the age of the company, the number of shares issued by the company, the book value of the value of equity and the quality of auditor, the information related to the ownership structure, which includes institutional ownership, foreign ownership, managerial ownership, and ownership concentration was obtained from the company’s annual publications that it provides to the Palestine Stock Exchange. The research found that institutional ownership and managerial ownership have a positive impact on voluntary disclosure, concentration Ownership has a negative impact on voluntary disclosure, and foreign ownership has no significant impact on voluntary disclosure and the interactive relationships (institutional ownership with corporate governance and concentration of ownership with corporate governance) have a positive impact on the level of voluntary disclosure of Palestinian companies. The researcher recommends future studies to develop practical, applicable guidance for companies and organizations to improve the level of voluntary disclosure based on research findings and analyses. | |
| dc.identifier.uri | https://hdl.handle.net/20.500.11888/20082 | |
| dc.language.iso | en | |
| dc.publisher | جامعة النجاح الوطنية | |
| dc.supervisor | د. اسلام عبد الجواد | |
| dc.title | The Role of Corporate Governance in Shaping the Relationship Between Ownership Structure and Voluntary Disclosure: Evidence from Palestine | |
| dc.title.alternative | دور حوكمة الشركات في شكل العلاقة بين هيكل الملكية والافصاح الطوعي:أدلة من فلسطين |