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The aims of the study were to clarify the impact of voluntary disclosures on the return on assets, clarify the impact of voluntary disclosures on the return on equity and to clarify the impact of voluntary disclosures on financial performance. To achieve the goals, the study used the financial statements of (14) banks and (7) insurance companies listed in Damascus Securities Exchange (DSE), for the period from (2016 till 2020) to measure their level of voluntary disclosure using the 9 main axes. Then calculating the sample’s return on assets and return on equity as a way to measure financial performance.