Abstract

The objective of this study is to measure the level of corporate governance and its effect on disclosure quality in commercial banks in Jordan. The study is implemented on the Jordanian commercial banks listed at Amman Bourse for the period 2008 to 2014. The study sample consists of (12) banks. The total data observations were (60) (bank/year) observations. The study used the level of compliance with disclosure instructions as a proxy for disclosure quality, and the structure of the board of directors as a proxy for corporate governance. The researchers used three hypotheses to achieve the objectives of the study. They used simple regression technique to test the hypotheses. The study results showed that there is a high and stable level of corporate governance in Jordanian commercial banks.

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