Abstract:

Purpose: The study aimed to explore the impact of firm characteristics and corporate governance on financial risk disclosure in the annual reports of Banks and Insurance companies listed on Palestine and Amman stock exchanges. Methodology: The study adopted the multiple regression analysis to assess the relationship between the research independent variables and the dependent variable, with a research sample consisting of 43 listed companies during the period (2017–2022). Data was collected and thoroughly analyzed to derive findings.

Findings: The study concluded that company size, profitability, financial leverage, and audit office size have a strong positive impact on the financial risk disclosure. However, the size of the board of directors does not have a significant impact on the study's dependent factor.

Recommendations: Based on the study findings, several recommendations were advised, the most important of which is that listed banks and insurance companies should enhance financial risk disclosure to protect the interests of shareholders, investors, and other interested parties as well as for the sake of their own financial interests.

Keywords: Corporate Governance, Financial Risk Disclosure, Firm Profitability, Financial Leverage, Audit Office Size

العنوان

Law and Economics

الناشر

An-Najah National University

بلد الناشر

فلسطين

نوع المنشور

إلكتروني فقط

المجلد

1

السنة

2025

الصفحات

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