Factors That Influence Non-financial Disclosures: Evidence from Jordan

This study aimed to explain the commitment level required in non-financial disclosures according to annual report circulars for Jordanian listed companies issued by the Jordan Securities Commission. Additionally, the study aimed to define the factors affecting non-financial disclosures for industrial companies, including company size, profitability, and the size of receivables on non-financial disclosure.The study conducted a survey using a study population that comprehensively represented all industrial listed companies in Jordan from 2013-2017.The study found that the level of non-financial disclosures reached 94.6%; company size and receivable size positively and negatively impacted the level of non-financial disclosure, respectively, while profitability had no effect. Keywords: non-financial disclosure, annual report circular, company size, profitability, receivable size