id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
hassl-4391	Atwa, Rawan ; Yaseen, Hadeel ; Abed, Suzan 	Determinants of voluntary COVID-19 disclosure post-pandemic: Evidence from Jordan 	2025	15	.pdf	application/pdf	8819	562	41	This paper examines the relationship between the extent of COVID-19 disclosure and various firm characteristics within annual reports of industrial companies listed on the Amman Stock Exchange in Jordan. Regression analysis results show a positive relationship between COVID-19 disclosure and factors such as leverage, firm performance and firm age.	cache/hassl-4391.pdf	txt/hassl-4391.txt