The Corporate Governance–Disclosure Nexus and Integrated ‎Reporting among Jordanian SMEs

  • Authors

    • Marwan Altarawneh Department of Financial & Administrative Science, Aqaba University College, Al-Balqa Applied ‎University, Jordan
    • Heba Hikal Department of Accounting, Arab Open University, Riyadh, Saudi Arabia
    • Alaa Zuhair Mansour Accounting Department, Faculty of Business Studies, Arab Open University – Jordan, Amman
    https://doi.org/10.14419/z4xz1540

    Received date: September 2, 2025

    Accepted date: November 3, 2025

    Published date: November 12, 2025

  • Corporate Governance; Integrated Reporting; Performance; Small and Medium Enterprises

  • Abstract

    This study examines the quality of Integrated Reporting (IR) of governance systems. IR is ‎rapidly becoming a tool for businesses to comprehend better the process of creating value and ‎interacting with outside parties. Initially, a questionnaire was created for this study to evaluate ‎integrated report quality. Following that, the data was collected from 384 Jordanian SMEs. SEM-‎Smart PLS was used to assess the agency theory-based hypotheses on the association between ‎SMEs and the caliber of IR. The results demonstrate that the corporate governance system ‎offers significant support for giving stakeholders high-quality information on the value creation ‎process through investor relations. The reason for this is that, in contrast to a voluntary reporting ‎model like IR, Jordanian SMEs place a great deal of importance on corporate governance ‎requirements and the processes that follow mandated corporate reporting obligations. The ‎results suggest that, despite using resources to prepare integrated reports, considering that many ‎aspects of corporate governance are meant to satisfy reporting requirements, directors have not ‎placed much emphasis on the provision of superior information via voluntary disclosure ‎procedures like integrated reporting (IR)‎.

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    Altarawneh, M., Hikal, H. ., & Mansour, A. Z. . (2025). The Corporate Governance–Disclosure Nexus and Integrated ‎Reporting among Jordanian SMEs. International Journal of Accounting and Economics Studies, 12(7), 404-414. https://doi.org/10.14419/z4xz1540