The effect of board of directors’ characteristics on disclosing tone in the annual reports: evidence from Amman stock exchange

Abstract Purpose This study examines the impact of board characteristics (i.e., board independence, board size, number of board meetings, foreign directors, and representation of females on the board of directors) on the tone disclosed in the banks’ annual reports of the Jordanian banking industry....

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Bibliografiske detaljer

Principais autores:	Salah Kayed, Abdulhadi H. Ramadan, Amer Morshed, Hashem Alshurafat, Roaa Al-Zyoudi
Format:	Artigo
Sprog:	Inglês
Udgivet:	Springer 2024-10-01
Serier:	Discover Sustainability
Fag:	Board of directors’ characteristics, Board Size Board independence Board-meeting Foreign directors Gender Board Diversity Disclosure tone
Online adgang:	https://doi.org/10.1007/s43621-024-00509-7
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