@incollection{,
	
					
					
					477DC966BE82A4B6449BDDF71472E1A6
				,
	author={{Dr. Ibrahim M.Sweiti} and {Dr. Osama F.Attayah} and {Qassim University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}136916
}

@incollection{b0,
	
	
		,
	title={{}}
		,
	author={{
			Maria&Anderson
		} and {
			ManalDaoud
		}}
		
	
	
		,
	journal={{Jonkoping International Business School}}
		
			,
	year={2005}
		
	
	,
	note={Corporate Governance Disclosure.}

}

@incollection{b1,
	
	
		,
	title={{Factors influencing voluntary corporate disclosure by Kenyan companies}}
		,
	author={{
			DGBarako
		} and {
			PHancock
		} and {
			HYIzan
		}}
		
		
	
	
		,
	journal={{Corporate Governance}}
		
			14
			2
			
			,
	year={2006}
		
	

}

@incollection{b2,
	
	
		,
	title={{Relationship between Corporate Governance Attributes and Voluntary Disclosures in Annual Reports: The Kenyan Experiences. Financial Reporting}}
		,
	author={{
			DGBarako
		} and {
			PH YHancock
		} and {
			Izan
		}}
		
		
	
	
		,
	journal={{Regulation and Governance}}
		
			5
			1
			,
	year={2006}
		
	

}

@incollection{b3,
	
	
		,
	title={{Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms}}
		,
	author={{
			SBeasley
		} and {
			VCarcello
		} and {
			RHermanson
		} and {
			DLapides
		}}
		
		
		
	
	
		,
	journal={{Accounting Horizons}}
		
			4
			
			,
	year={2000}
		
	

}

@incollection{b4,
	
	
		,
	title={{An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud}}
		,
	author={{
			MSBeasley
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			71
			4
			
			,
	year={1996}
		
	

}

@incollection{b5,
	
	
		,
	title={{Ownership Structure and Voting on Antitakeover Amendments}}
		,
	author={{
			JABrickley
		} and {
			RCLease
		} and {
			CWSmith
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			20
			1
			
			,
	year={1988}
		
	

}

@incollection{b6,
	
	
		,
	title={{Outside Directors and the Adoptions of Poison Pills}}
		,
	author={{
			JABrickley
		} and {
			JFColes
		} and {
			RLTerry
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			35
			3
			
			,
	year={1994}
		
	

}

@incollection{b7,
	
	
		,
	title={{Company size, listed versus unlisted stocks, and the extent of financial disclosure}}
		,
	author={{
			SLBuzby
		}}
	
	
		,
	journal={{Journal of Accounting Research}}
		
			13
			1
			
			,
	year={1975}
		
	

}

@incollection{b8,
	
	
		,
	title={{Critical Factors Influencing Voluntary Disclosure: The Palestine Exchange "PEX" 9}}
	
	
		,
	journal={{Journal of Financial Economics}}
		,
	editor={Byrd, J. J. & Hickman K. A.}
		
			32
			2
			
			,
	year={1992}
		
	
	,
	note={Do Outside Directors Monitor Managers?}

}

@incollection{b9,
	
	
		,
	title={{Association between independent nonexecutive directors, family control and financial disclosures in Hong Kong}}
		,
	author={{
			CJ PChen
		} and {
			BJaggi
		}}
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			19
			4
			
			,
	year={2000}
		
	

}

@book{b10,
	
	
		,
	title={{Companies guide}}
				
			,
	publisher={PEX-listed Company}
			,
	year={2007}
		
	

}

@incollection{b11,
	
	
		,
	title={{Voluntary corporate disclosure by Swedish companies}}
		,
	author={{
			TECooke
		}}
	
	
		,
	journal={{Journal of International Financial Management and Accounting}}
		
			1
			2
			171
			,
	year={1989}
		
	

}

@incollection{b12,
	
	
		,
	title={{Do independent directors enhance target shareholder wealth during tender offers}}
		,
	author={{
			JFCotter
		} and {
			AShivdasani
		} and {
			MZenner
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			43
			2
			
			,
	year={1997}
		
	

}

@book{b13,
	
	
		,
	title={{An Analysis of Experience Effects on Audit Committee Members' Oversight Judgments, Accounting}}
		,
	author={{
			FTDezoort
		}}
		
			,
	year={1998}
			,
	publisher={Organization and Society}
			23
			
		
	

}

@incollection{b14,
	
	
		,
	title={{The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies}}
		,
	author={{
			AEzat
		} and {
			AEl-Masry
		}}
		
	
	
		,
	journal={{Managerial Finance}}
		
			34
			12
			
			,
	year={2008}
		
	

}

@incollection{b15,
	
	
		,
	title={{Separation of ownership and control}}
		,
	author={{
			EFFama
		} and {
			MCJensen
		}}
		
	
	
		,
	journal={{Journal of Law and Economics}}
		
			26
			2
			
			,
	year={1983}
		
	

}

@incollection{b16,
	
	
		,
	title={{Listed Corporations' contribution to non-shareholders Stakeholders: Influencing Factors and Value Relevance of Voluntary Disclosure}}
		,
	author={{
			HFang
		} and {
			YJin
		}}
		
	
	
		,
	journal={{International Conference on Management Science and Engineering}}
		
			,
	year={2012. 19}
		
	
	,
	note={th}

}

@book{b17,
	
	
		,
	title={{International Financial Reporting}}
		,
	author={{
			SJGray
		} and {
			LGCampbell
		} and {
			JShaw
		}}
		
		
		
			,
	year={1984}
			,
	publisher={MacMillan}
			,
	address={New York}
		
	

}

@incollection{b18,
	
	
		,
	title={{Ownership Structure, Broad of Directors, and Information Disclosure}}
		,
	author={{
			Guan Yue-Duan
		} and {
			&Sheu Dwan-Fang
		} and {
			Yu-ChinChu
		}}
		
		
		pg. 182
	
	
		,
	journal={{Journal of American Academy of Business}}
		
			,
	year={2007}
			,
	publisher={ABI/INFORM Global}
		
	

}

@incollection{b19,
	
	
		,
	title={{Culture, corporate governance and disclosure in Malaysian corporations}}
		,
	author={{
			RMHaniffa
		} and {
			TECooke
		}}
		
	
	
		,
	journal={{Abacus}}
		
			38
			3
			
			,
	year={2002}
		
	

}

@book{b20,
	
	
		,
	author={{
			PHealy
		} and {
			KGPalepu
		}}
		
		,
	title={{The Effect of Firms' Financial Disclosure Strategies on Stock Prices. Accounting Horizons}}
				
			,
	year={1993. March}
			7
			
		
	

}

@book{b21,
	
	
		,
	title={{Voluntary Disclosure on Corporate Governance in the European Union}}
		,
	author={{
			VBHeidi
		} and {
			WMarleen
		}}
		
		
			,
	year={2003}
		
		
			Dept of Applied Economics, University of London
		
	

}

@incollection{b22,
	
	
		,
	title={{A study of the relationship between corporate governance structures and the extent of voluntary disclosure}}
		,
	author={{
			SS MHo
		} and {
			KSWong
		}}
		
	
	
		,
	journal={{Journal of International Accounting, Auditing and Taxation}}
		
			10
			2
			
			,
	year={2001}
		
	

}

@incollection{b23,
	
	
		,
	title={{Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on Kuala Lumpur Stock Exchange}}
		,
	author={{
			MHossain
		} and {
			LMTan
		} and {
			MAdams
		}}
		
		
	
	
		,
	journal={{The International Journal of Accounting}}
		
			29
			
			,
	year={1994}
		
	

}

@incollection{b24,
	
	
		,
	title={{The Joint Effect of Competition and Managerial Ownership on Voluntary Disclose}}
		,
	author={{
			YJianguo
		} and {
			XHuafang
		}}
		
	
	
		,
	journal={{Journal of American Academy of Business}}
		
			11
			2
			83
			,
	year={2007}
		
	
	,
	note={Cambridge}

}

@incollection{b25,
	
	
		,
	title={{The Modern Industrial Revolution, Exit and the Failure of Internal Control Systems}}
		,
	author={{
			MCJensen
		}}
	
	
		,
	journal={{Journal of Finance}}
		
			48
			3
			
			,
	year={1993}
		
	

}

@incollection{b26,
	
	
		,
	title={{The association between firmspecific characteristics and disclosure the case of Saudi Arabia}}
		,
	author={{
			KAlsaeed
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			21
			5
			
			,
	year={2006}
		
	

}

@incollection{b27,
	
	
		,
	title={{Board composition and shareholder wealth: The case of management buyouts}}
		,
	author={{
			CILee
		} and {
			SRosenstein
		} and {
			NRangan
		} and {
			WNDavidson
		}}
		
		
		
	
	
		,
	journal={{Financial Management}}
		
			21
			1
			
			,
	year={1992}
		
	

}

@incollection{b28,
	
	
		,
	title={{Audit committee performance: an investigation of the consequences associated with audit committees}}
		,
	author={{
			DAMcmullen
		}}
	
	
		,
	journal={{Auditing: A Journal of Practice bbcb & Theory}}
		
			15
			1
			
			,
	year={1996}
		
	

}

@incollection{b29,
	
	
		,
	title={{Factors Influencing Voluntary Annual Report Disclosures by}}
		,
	author={{
			MGary
		} and {
			KRoberts
		} and {
			BClare
		} and {
			SSidney
		}}
		
		
		
	
	
		,
	journal={{Journal of International Business Studies}}
		,
	editor={U.S., U.K.}
		
			26
			3
			
			,
	year={1995}
		
	
	,
	note={And Continental European Multinational Corporations}

}

@incollection{b30,
	
	
		,
	title={{Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange}}
		,
	author={{
			MMangena
		}}
	
	
		,
	journal={{Journal of International Financial Management and Accounting}}
		
			18
			2
			
			,
	year={2007}
		
	

}

@book{b31,
	
	
		,
	title={{Voluntarily disclosure and corporate governance among financially distressed firms in Malaysia}}
		,
	author={{
			NMNasir
		}}
		
			,
	year={2004}
			,
	address={Malaysia}
		
		
			Monash University Malaysia. Selangor Darul Ehsan
		
	

}

@book{b32,
	
	
		,
	title={{Corporate Governance and Financial Performance of Selected Commercial Banks in Uganda}}
		,
	author={{
			MRogers
		}}
		
			,
	year={2006}
		
		
			Makerere University Business School, Faculty of Commerce. East Africa: Kampala Uganda
		
	

}

@book{b33,
	
	
		,
	title={{factory influencing corporate disclosure transparency, in the active share trading firms: An Explanatory study}}
		,
	author={{
			KSamaha
		} and {
			KDahaway
		}}
		
		
			,
	year={2010}
			10
			
		
	
	,
	note={Research in Emerging Economies}

}

@incollection{b34,
	
	
		,
	title={{An empirical analysis of corporate governance structure and voluntary disclosure in volatile capital market: The Egyptian Experiences}}
		,
	author={{
			KSamaha
		} and {
			KDahaway
		}}
		
	
	
		,
	journal={{International Journal of Accounting and Performance Evaluation}}
		
			7
			1
			
			,
	year={2011}
		
	

}

@book{b35,
	
	
		,
	title={{World survey of published accounts}}
		,
	author={{
			DavidJTonkin
		}}
		
			,
	year={1989}
			,
	publisher={Lafferty Publications}
			,
	address={London}
		
	

}

@incollection{b36,
	
	
		,
	title={{Board structure and the informativeness of earnings}}
		,
	author={{
			NVaefas
		}}
	
	
		,
	journal={{Journal of Accounting and Policy}}
		
			19
			2
			
			,
	year={2000}
		
	

}

@incollection{b37,
	
	
		,
	title={{Are Audit Committee red Herrings?}}
		,
	author={{
			PWWolnizer
		}}
	
	
		,
	booktitle={{Abacus}}
				
			,
	year={1995}
			31
			
		
	

}

@incollection{b38,
	
	
		,
	title={{Higher market valuation of companies with a small board of directors}}
		,
	author={{
			DYermack
		}}
	
	
		,
	journal={{Journal of Financial Economics}}
		
			40
			2
			
			,
	year={1996}
		
	

}