Abstract
This study aims to identify the impact of financial and non-financial voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange. For achieving this objective, the study adopted analytical methodology, as it is proper for the nature of this study. The study population consists of 60 Jordanian industrial shareholding companies listed on Amman Stock Exchange, whereas the study sample consists of 30 companies. The researchers used the appropriate statistical methods through SPSS program.
 
 The most important results of this study that the level of voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange is medium. In addition, the results show that voluntary disclosure (financial and non-financial) does not affect on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange.
 
 The study concluded with a set of recommendations, most important: to guide investors to the information contained in financial reports to help them make their wise investment decisions by focusing their attention on all items listed on financial reports and not focusing on certain indicators only. The information contained in financial reports would reflect a clear picture of about the status of the organization and work to raise the level of disclosure of the information contained in the financial reports through the combined efforts of the joint stock companies, auditors and Securities Commission.
Highlights
With the advent of joint stock companies and the emergence of globalization
H02: There is no statistically significant impact of non-financial voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange at significance level(α 0.05)
With the intention of answering the study question, the researchers calculated arithmetical averages and standard deviations of voluntary accounting disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange with the aim of determining the degree of interest in each of the items mentioned above and diagnosing their dispersion from their arithmetical averages as follows: A- Is there an impact of financial voluntary disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange?
Summary
With the advent of joint stock companies and the emergence of globalization. Given the importance of disclosure of information in the performance of companies and its impact on their future and current situations, where information becomes the most important in this age, and it is the core of competition at all levels and frameworks.In view of the importance of disclosure, companies have made obligatory disclosures that are required by law to be published, and made them voluntary for both financial and non-financial, to provide a broader and more comprehensive picture for all parties to benefit from. The researchers state that this study will give a broader and more complete understanding of voluntary disclosure and stock liquidity concepts. That is the origin of the idea of this study, which is to find out the impact of voluntary accounting disclosure on stock liquidity in industrial sector in Amman Stock Exchange and the importance of each. The study problem can be viewed through the following major question: Is there an impact of voluntary accounting disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange?. 1- Is there an impact of financial voluntary disclosure on stock liquidity for Jordanian industrial shareholding ijbm.ccsen et.org. Vol 13, No 12; 2018 companies listed on Amman Stock Exchange?. 2- Is there an impact of non- financial voluntary accounting disclosure on stock liquidity for Jordanian industrial shareholding companies listed on Amman Stock Exchange?
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