This study examines the nature and extent of voluntary disclosure (VD) of the Palestinian listed. Furthermore, the effect of board committees on the level of VD is examined. Data were collected from 45 companies’ annual reports -constituting 93.7% of Palestinian-listed companies- for 2015–2019. In order to measure VD, a disclosure index including 55 items of voluntary information was constructed and applied. To achieve the study's objectives, fixed effect multiple regression was used. The study results reveal that, on average, a company discloses 58.28% of the items included in the disclosure index. In addition, there is a significant positive relationship between audit and governance committees and the level of VD. Furthermore, the nomination and compensation committee were found not to affect the VD level. The study recommends that policymakers and regulators are encouraged to establish an official Palestinian VD index that can be used to compare and evaluate VD and practice among Palestinian companies. Furthermore, policymakers and managers need to motivate the presence of board committees in companies and activate their rules.

Title

Springer Nature Link

Publisher

Springer

Publisher Country

Switzerland

Indexing

Scopus

Impact Factor

None

Publication Type

Online only

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Year

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Pages

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