Abstract
The objective of this research is to investigate how board characteristics impact the disclosure practices of corporations. The study applies it to listed companies in Palestine for the year 2023. The findings reveal a positive and significant correlation between corporate disclosure practices and specific board characteristics, such as board size, the presence of a governance committee, board insider representation, and the separation of CEO and Chairman of the Board (COB-duality). Furthermore, the study shows that the implementation of internal control governance mechanisms is associated with the highest level of corporate disclosure practices. In summary, the research highlights the influence of board composition and governance mechanisms on the transparency and extent of disclosures made by Palestinian listed companies.
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