The Impact of Voluntary Disclosure on the Financial Performance of Industrial Companies Operating in the City of Hebron

Abstract

This study aimed to identify the impact of voluntary disclosure on the financial performance of industrial companies operating in the city of Hebron. The study was conducted on a sample of (100) employees of industrial companies operating in the city of Hebron. The descriptive and analytical approach was used, as the study tool was It consists of (4) areas, distributed over (26) paragraphs, all of which target the impact of voluntary disclosure on financial performance in industrial companies operating in the city of Hebron. The study reached a set of results: Confirming the impact of social and environmental disclosure in industrial companies operating in the city of Hebron on financial performance.There is an impact of disclosing the services of workers in industrial companies ,There is a disclosure of the financial performance of research and development activities .The study concluded with several recommendations: It is necessary to pay attention from the management of industrial companies to continuously support the development of allocations for research and development activities. It is necessary to pay attention to the management of industrial companies in developing employee services activities, developing policies used in employment and creating conditions for workers to ensure labor productivity. It is necessary to develop allocations for social and environmental activities programs for industrial companies.