The study aimed to determine the impact between rational governance and financial performance on a sample of pharmaceutical companies listed in the Amman Stock Exchange. The questionnaire was used to collect data, where (200) inquiries were received (170) valid for statistical analysis were excluded (10) where used in Analysis process (160) of the total questionnaires distributed and to achieve the objectives of the study the study reached the most relevant results, the presence of a statistically significant impact of disclosure and transparency on financial performance The study made the most critical recommendations: The establishment of institutions to design an effective and sound control system in order to fulfil the role for which it was found, And also work on Control continuously updated system.
