This research aimed to examine the impact of corporate governance on the corporate social responsibility of the Jordanian companies listed on the Amman stock exchange. Using a dynamic panel system, the current investigation of 65 Jordanians uses GMM estimation for the years 2018 to 2022. Corporate social responsibility has been measured using a corporate social responsibility index. It has 84 items divided into four groups: employee activity items, environmental items, objects related to society and the items related to customers are in the last group. The study concluded that Jordan demonstrated a substantial level of corporate social responsibility in keeping with Jordan's expanding understanding of and practice of corporate governance. Specifically, this study indicated that board meetings, foreign ownership, and block holder ownership significantly influenced corporate social responsibility. Our study’s findings should interest policymakers as well as regulators in nations with similar business ownership and regulatory regimes. This study contributes to addressing an oversight in the literature on social responsibility studies as well as corporate governance characteristics. As a result, this paper provides useful information and insights for businesses and regulators seeking to increase the impact of social responsibility on their businesses through a focus on corporate governance excellence.

Voluntary disclosure is viewed as an essential communication tool through which the company's ideas can be promoted to potential stakeholders, which contributes to achieving the company's growth and sustainability. This study came to reveal the reality of voluntary disclosure in the Jordanian industrial companies and its impact on its market value. The descriptive-analytical approach was adopted, where content analysis of the financial reports published by 72 industrial companies listed on the Amman Stock Exchange during the period (2016-2022). The study found that the level of disclosure of non-financial items included the aspects of the board of directors, social responsibility, and community policy were high, which reached 56%, compared to the level of disclosure of financial items, which reached 43%. This indicates that companies pay more attention to disclosing non-financial items than financial items. In addition, the study indicated that companies with a high level of voluntary disclosure have a better market value compared to those companies that have not disclosed or have a lower level of disclosure. Moreover, increasing voluntary disclosure of strategic information, financial information, and non-financial information increases the market-to-book value, because voluntary disclosure enhances the information available to investors about shares, which in turn improves the market value.

This study examines the effects of board structure on information disclosure in annual reports of the listed firms in Sub-Saharan Africa countries' stock exchanges. Findings indicate that board size is positive and significantly related to information disclosure. However, findings indicate that the percentage of outside directors is not significantly related to information disclosure. This study contributes to corporate governance literature, especially in regard to the association between attributes of board structure and information disclosure. Findings of this study provide some practical benefits to regulators and policymakers in understanding the nexus between board structure and information disclosure in Sub-Saharan Africa. This would help policymakers and regulators to formulate policies and regulations with regards to board structure and good corporate governance practices, specifically those related to information disclosure.

The purpose of this paper is to investigate the drivers of firms’ sociability on social media (SM), an unregulated area, in an emerging country, namely, Kingdom of Saudi Arabia (KSA). The sample of this study is 345 non-financial listed firms on Tadawul stock exchange during 2016-2019. Data are collected from several sources such as annual reports, the official website of the sample companies. Other data are collected manually such as the presence of the CEO and the sampled companies on SM. Our findings show that firm size and leverage level are important firms’ characteristics that drive firms’ sociability on social media. The finding shows that CEO sociability on social media is a key CEOs’ characteristic that drives firms’ sociability on social media. Further analysis reports that there is a complementary effect between CEO’s sociability on social media and firm size in increasing firms’ sociability on SM. The findings also show that there is a complementary effect between CEO’s sociability on social media and firm leverage in increasing firms’ sociability on SM. This study contributes to the disclosure literature by providing empirical evidence of the drivers of firms’ sociability on SM, an unregulated area in KSA. It also complements the considerable literature on voluntary disclosure which ignores the use of SM platforms as a “new” voluntary type of reporting. The present study complements recent literature on the adoption of SM by providing evidence that the sociability of top leaders is a driver of firms’ sociability on SM.

Today, the stock market has increasingly proven its important role and become a focus of many participants with different purposes and positions. In the stock market, the information is like a blood vessel and energy source which feed the market especially financial information. The securities market of a country that wants to be active and attracts many investors, the transparency of information is considered as an important factor. This paper studies the extent of factors influencing the disclosure in the financial statement of listed food industry companies on the Vietnam’s stock market. Based on the information of 60 companies that belong to food industry listed on the Vietnam’s stock market, the disclosure indexes and regression model are employed to measure the disclosure by SPSS 22.0. The results demonstrate that, the extent of disclosure is significantly influenced by efficient use of assets, liquidity, independent audit, size, the percentage of board members not participating in management and the number of board members.