Abstract

The aim of this study is to show the effect of the factors determining the level of financial and nonfinancial disclosure of the commercial banks listed on the Amman Stock Exchange. To achieve this objective, the study followed the analytical descriptive method. The regression model was applied to test the hypotheses of the study. It is a qualitative study that is based on secondary sources to measure independent variables based on the annual financial reports of commercial banks. The sample of the study covered the years from 2014-2015. The study population consists of (13) commercial banks as classified by, the Amman Stock Exchange.The researchers used the SPSS program to test the hypotheses of the study. The most important results of the study were: there is a lack of awareness and knowledge of the details of the provisions of Article (22 / disclosure and transparency) of the provisions of the institutional governance of banks no. (58/2014) on 30/9/2014. There is a lack of transparency in the mandatory and voluntary disclosure provisions.The study showed a statistically significant effect on the size of the bank (capital) and a positive relationship of financial and nonfinancial disclosure for commercial banks listed on the Amman Stock Exchange.The study also showed a statistically significant impact on the profitability, financial leverage, and liquidity of the bank in the financial and non-financial disclosure of commercial banks listed on the Amman Stock Exchange, reflecting that the level of financial and non-financial disclosure in the annual reports of commercial banks is positively affected by profitability.The study recommended increasing the necessary attention to the financial and non-financial disclosure of commercial banks listed on the ASE, and raising the necessary awareness of the contents of Article 22 (Disclosure and Transparency) of the Corporate Governance Instructions for Commercial Banks listed on the Amman Stock Exchange. Also, the study emphasizes the importance of enahncing coordination and organization in the process of financial and non-financial disclosure, linking them together, and encouraging and strengthening commercial banks on non-financial disclosure due to its positive impact on the profitability achieved.