... and voluntary, financial and narrative. A combination of theoretical supplements – codification theory, Dye's theory of mandatory and voluntary disclosure, and disclosure transformation theory – are proposed in this framework as theories to explain processes of change in mandatory and voluntary corporate...

.... Finally, the current findings are set in the context of prior studies in order to determine the existence of disclosure transformation. Design/methodology/approach Listed Jordanian companies were investigated to explore the current status of corporate online reporting. An un‐weighted index comprising...