International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2023 | Volume: 7 | Issue: 3 | Page No.: 1-7 A Conceptual Model of the Determinants of Corporate Risk Disclosure among Jordanian Financial Companies: The Moderating Role of Family Ownership Download PDF Faraj Salman Hameed Alfawareh Abstract: This paper aims to identify the determinants of risk disclosure. Also, this study discovers the moderating effect of family ownership (FO) in the link between the board characteristics (BC) (for instance., the board size, CEO duality, Independence director, and board expertise) and corporate risk disclosure (CRD) in the context of the Jordanian financial sector. This study will employ secondary data from the annual reports of Amman Stock Exchange (ASE) listed companies. The findings of this research are expected to drive in-depth understanding and further studies on this field from a theoretical and conceptual perspective. The study's results will have policy implications for government regulators in developing nations looking to enhance corporate governance codes (CGC) and establish risk disclosure laws to fulfil stakeholders' information needs. Furthermore, the research contributes to the existing body of literature on risk disclosure, especially in emerging markets where high levels of regulatory standard non-compliance exist. To the scholars' best knowledge, the current research is the first of its kind in the context of Jordan's financial sector, which explores the factors that influence corporate risk disclosure.