The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies

The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on level integrated reporting disclosure—as one reports that promotes sustainable development—of Jordanian industrial listed companies. content analysis method was used analyze annual 51 companies during years from 2014 2019 (306 firm-year observations). showed holdings are important determinants for reporting, whereas did not support ratio. To best our knowledge, this is first empirical study deals with impact a set variables in context emerging countries such as Jordan. This also disclosing through perspective shareholders stakeholders, contains two parts, non-financial; therefore, current contributes disclosure literature by providing new theoretical evidence markets.