The association between privatisation and voluntary disclosure: Evidence from Jordan

Mahmoud Al‐Akra · Ian Eddie · Muhammad Jahangir Ali

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Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting Financial Reporting and XBRL

Abstract

This paper investigates the impact of privatisation on the extent of corporate voluntary disclosure in Jordan.We conduct a longitudinal examination using 243 annual reports of 27 privatised firms in Jordan over a period of nine years from 1996 to 2004. Employing univariate and pooled regression models our results show that privatisation is positively associated with voluntary disclosure. Specifically, we find that accounting regulation reforms and foreign investments accompanying privatisation have a significant impact on the levels of accounting disclosure in Jordan. Our study provides evidence on the role of privatisation in improving the disclosure culture as an important pre‐condition for the development of active capital markets.

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References

1983Separation of Ownership and Control 1997A Survey of Corporate Governance 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*2001From State to Market: A Survey of Empirical Studies on Privatization 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2006What Works in Securities Laws?1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

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