The extent of the commitment of financial companies listed on the Amman Stock Exchange disclosure requirements for financial instruments contained in the International Financial Reporting Standard No. (7): Disclosures

This study aimed to identify the extent of the commitment of the Jordanian financial companies to disclose according to standard financial reporting number (7), was a community study is the financial Jordanian companies listed on the Amman Stock Exchange of (36) company, has been designing and developing a questionnaire distributed to CFOs where the rate of (36) questionnaire, has been using many of the statistical methods such as averages and test t-test to test hypotheses and extract the results, was the most important findings of the study that there is a very large commitment to the requirements of disclosure in the Jordanian financial companies, especially with respect to the income statement, and that the most important the study's recommendations that the financial companies to disclose larger profits or losses of receivables

The Extent of Contribution of Coso Report in Improving the Internal Control at the Industrial Companies at Amman Stock Exchange

This study aimed to identify the extent to which the application of principles of the report coso (Ybaih control, risk analysis, and control activities, information and communication, and monitoring) in the case of its application in Jordan - the improvement of the internal control in industrial companies listed Jordanian in Amman Financial Market, for a sample of (55) industrial company publicly listed in the Amman Stock Exchange in 2014, and to achieve the objectives of the study were designed model of the questionnaire contained the five areas and distributed to internal auditors in industrial companies. The results showed that companies that industrial corporations agree and dramatically that if the obligation to apply the principles of self coso the internal control system will improve dramatically and will be the provision of waste in production and reduce production costs , which helps in strengthening the competitive position of the company, and that the commitment to industrial companies in Jordan, the principle of the internal control environment contained within the standard coso internal control works to improve the internal control system which , as the results showed that the commitment of industrial companies in Jordan to the principle of risk assessment, internal control , and the principle activities of internal controls contained within the standard coso internal control are working to improve the system of internal control where . Keywords: Coso report, internal auditors, internal contro

Factors Affecting the Level of Voluntary Accounting Disclosure on Annual Financial Statements: "Applied Study on Jordanian Industrial Shareholding Companies"

This study aimed to assess the level of voluntary disclosure in the industry sector for the Jordanian companies, and test several factors like: VT, Lev, EPS, Div, company’s age, ROE, DPS, CFFO and Company’s size represented by total assets, on the level of voluntary disclosure. To achieve this study the researcher developed a list of indicators of voluntary disclosure consisted of (30) items that applied to a sample of (56) Jordanian public shareholding industry companies which are listed on the Amman Stock Exchange in 2013. Results showed that industrial companies disclose the voluntary accounting information with a level (46%), which is a low percentage that varies among the companies, and the paper and cardboard sector is among the most disclosing industrial sectors voluntarily, for the required information for the investors and the users of financial lists. While the printing and packaging sector, is among the least disclosing industrial sectors. Results showed also that ROE is among the most effective influences on the level of voluntary disclosure , and that the level of exchange ,leverage, EPS, DPS have negative effects on the level of voluntary disclosure, and positive effects of the VT on the level of voluntary accounting disclosure. Keywords: voluntary disclosure, VT, Leverage, EPS, DPS, ROE, Industry Sector