文章基本信息

标题：The Implications of Ownership Structure on the Environmental Disclosure in Jordan
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作者：Hamzeh Al Amosh ; Noorhayati Mansor
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2020
卷号：10
期号：3
页码：330-346
DOI：10.6007/IJARBSS/v10-i3/7054
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This paper investigated the effect of a set of factors related to the ownership structure at the level of environmental disclosure in Jordan during the period 2012 – 2107. The study examined the factor of foreign ownership, government ownership, managerial ownership and block-holder ownership, as well as a study sample consisting of 51 Jordanian industrial companies listed On the Amman Stock Exchange. The study used content analysis to obtain 306 notes during the study period, and appropriate statistical tests were applied to obtain the results. The results indicate a significant impact of foreign ownership on the level of environmental disclosure. While the results did not provide sufficient evidence for the presence of impact Government ownership, managerial ownership and block-holder ownership on the corporate environmental disclosure level, the results of the study are important for stakeholders, policymakers and regulators, by identifying how companies deal with the issue of environmental disclosure and focusing on supporting the factors that represent strengths in influencing disclosure.