العوامل المؤثرة في مستوى الإفصاح المحاسبي عن الموارد البشرية في التقارير المالية للبنوك العاملة في الأردن = Factors Affecting the Level of Human Resource Accounting Disclosure in the Financial Reports of Banks in Jordan

Abstract

This study aimed to examine the impact of the factors that are related to selected bank characteristics; i.e., size, age, nature of activity, profitability, and nationality on the level of human resource disclosure in the annual financial reports of banks in Jordan, as well as investigating the level of human resource disclosure in these reports. For this purpose a disclosure index was developed to measure the level of this disclosure in the annual financial reports of banks in Jordan, and the content analysis was used to determine the items that were disclosed in these reports. Further, multiple regression model was applied to test hypotheses. The findings of the study indicated that the size, age, profitability, and nationality have significant impact on the level of human resource disclosure in the annual financial reports of banks in Jordan. In contrast, the nature of activity does not have a significant influence on the level of human resource disclosure in these reports. Results also indicate that the overall level of human resource disclosure in the annual financial reports of banks in Jordan was average.