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Do professional shareholders matter for corporate compliance with IFRS reporting requirements : the moderating effect of board independence
Zaid, Mohammad A. A. - In: International journal of accounting and information … 31 (2023) 4, pp. 647-675
Persistent link: https://www.econbiz.de/10014380910
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Corporate governance and risk disclosure : evidence from Saudi Arabia
Ibrahim, Awad; Habbash, Murya; Hussainey, Khaled - In: International journal of accounting, auditing and … 15 (2019) 1, pp. 89-111
Persistent link: https://www.econbiz.de/10012105526
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Corporate boards and ownership structure as antecendents of corporate governance disclosure in Saudi Arabian publicly listed corporations
Al-Bassam, Waleed M.; Ntim, Collins G.; Opong, Kwaku K.; … - In: Business & society 57 (2018) 2, pp. 335-377
Persistent link: https://www.econbiz.de/10011899043
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The role of family ownership in the relationship between board characteristics and corporate social environmental reporting : evidence from Malaysia
Fathyah Hashim; Zaini Embong; Phoey, Wang Boon - In: Asian journal of accounting & governance 16 (2021), pp. 37-51
Persistent link: https://www.econbiz.de/10012799476
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Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations
AI-Bassam, Waleed - 2015
We investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and...
Persistent link: https://www.econbiz.de/10013018982
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Does government ownership affect corporate governance and corporate disclosure? : evidence from Saudi Arabia
Al-Janadi, Yaseen; Rahman, Rashida Abdul; Alazzani, … - In: Managerial auditing journal 31 (2016) 8/9, pp. 871-890
Persistent link: https://www.econbiz.de/10011622927
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Creative accounting determination and financial reporting quality : the integration of transparency and disclosure
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15
financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …
Persistent link: https://www.econbiz.de/10013168881
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting … its wide implications and indications for stakeholders, investors, policy makers and competitiveness. However, the … creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research …
Persistent link: https://www.econbiz.de/10013355414
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Does securities enforcement improve disclosure quality? : an examination of Chinese listed companies' restatement activities
Cao, Ning; McGuinness, Paul B.; Xi, Chao - In: The journal of corporate finance : contracting, … 67 (2021), pp. 1-30
Persistent link: https://www.econbiz.de/10013209752
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Ownership structure and analysts' forecast properties : a study of Chinese listed firms
Liu, Sun - In: Corporate governance : the international journal for … 16 (2016) 1, pp. 54-78
Persistent link: https://www.econbiz.de/10011490446