The Impact of Managerial Intrinsic Motivations on Voluntary Disclosure: An Empirical Study on Banks Operating in the Republic of Yemen
DOI:
https://doi.org/10.59222/ustjmhs.4.s1.1Keywords:
banks in Yemen, voluntary disclosure, managerial motivationsAbstract
This study aimed to determine the impact of managerial intrinsic motivations on voluntary disclosure in banks operating in the Republic of Yemen. The study adopted a descriptive-analytical approach and utilized a questionnaire as the data collection tool, gathering valid responses from 153 participants. The data collected were analyzed using Partial Least Squares (PLS). The results indicated that the level of voluntary disclosure in Yemeni banks is high. Moreover, the study found a positive effect of managerial intrinsic motivations on voluntary disclosure in these banks. The study recommends enhancing and periodically evaluating voluntary disclosure, issuing regulatory standards that promote transparency, and supporting banks’ efforts through professional entities via incentives, training, and awareness programs, thereby contributing to increased transparency and users’ trust.
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