The objective of this study is to identify the characteristics of firms violating annual financial disclosure timing set by the Jordan Securities Commission (JSC). Sample firms average size. profitability indicators. total assets turnover. https://www.roneverhart.com/Western-Digital-Ultrastar-DC-HC570-WUH722222ALE6L4-0F48155-22TB-7-2K-RPM-SATA-6Gb-s-512e-SE-3-5in-Refurbished-HDD/