The Impact of Corporate Governance on the Financial Reporting Quality in Saudi Banks
| المصدر: | المجلة العالمية للاقتصاد والأعمال |
|---|---|
| الناشر: | مركز رفاد للدراسات والأبحاث |
| المؤلف الرئيسي: | Osemy, Ahmed Zakaria Zaki (Author) |
| المجلد/العدد: | مج8, ع1 |
| محكمة: | نعم |
| الدولة: |
الأردن |
| التاريخ الميلادي: |
2020
|
| الشهر: | شباط |
| الصفحات: | 166 - 179 |
| DOI: |
10.31559/GJEB2020.8.1.12 |
| ISSN: |
2519-9285 |
| رقم MD: | 1040998 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Corporate Governance | Disclosure | Quality | Financial Reporting and Saudi Listed Companies
|
| رابط المحتوى: |
عدد مرات التحميل
48
| المستخلص: |
This research aims to define the association between improving the quality of financial reporting process and achieving positive changes in operating income and comprehensive income by means of applying corporate governance requirements in the banks of the KSA. The research showed a positive relationship and statistically significant association between achieving corporate governance requirements in the Saudi banks (especially the existence of audit committee, board size, number of board committees) and improving the Saudi banks profitability, and consequently, refining the value of financial reporting process. The study recommends the importance of applying CG requirements in the KSA properly in order to improve the quality of financial reporting process more and more. This will lead to achieving positive changes in operating income and comprehensive income. |
|---|---|
| ISSN: |
2519-9285 |
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