Role of Bank Characteristics in Determining the Effect of Non-financial Information Disclosure on Bank’s Value on Tobin’s Q Scale: An Applied Study on the Jordanian Commercial Banks
Bibliographic record
Abstract
This study aimed at determining the role of bank characteristics in determining the effect of non-financial information disclosure on values of Jordanian commercial banks on Tobin’s q scale. To achieve this goal, the study adopted the analytical descriptive research approach and analyzed the financial reports of the 13 Jordanian commercial banks listed on Amman Stock Exchange Market (ASEM) during the period 2014-2017. To test the hypotheses and achieve the study goal, the data were analyzed using simple linear regression analysis and hierarchical interaction regression analysis. Regression analysis revealed that all the studied commercial banks disclose the non-financial information according to the instructions of institutional governance of the banks. In addition, the analysis showed that there is a positive effect of non-financial disclosure on the values of banks on Tobin’s q scale. Moreover, the results uncovered that the interaction effects of non-financial information disclosure and each of the size, growth, and profitability of the bank foster the positive effects of the individual variables on the values of the banks on Tobin’s q scale. Meanwhile, the study found that the interaction effect of non-financial information disclosure and financial leverage does not affect the values of the banks on Tobin’s q scale.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".