The Impact of Corporate Governance on Accounting Information System and Credit Risk: A Literature Review
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | Sobhy, Omnia (Author) |
| مؤلفين آخرين: | Abd El Monsef, Abdel Atty (Co-Author) , Nabil, Ahmed (Co-Author) |
| المجلد/العدد: | مج14, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2023
|
| الشهر: | أبريل |
| الصفحات: | 258 - 284 |
| ISSN: |
2090-3782 |
| رقم MD: | 1444574 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Corporate Governance | Accounting Information | Accounting Information System | Credit Risk | Corporate Financial Management
|
| رابط المحتوى: |
عدد مرات التحميل
1
| المستخلص: |
The psoprup of this paper is to review the literature on how the Corporate Governance of a firm effect accounting information system and Credit risk. This paper reviews how corporate governance has developed over time reflecting different relationships with various contextual factors through analysing and synthesizing extant accounting information systems and credit risk literature. Review of relevant papers reporting empirical results (quantitative and qualitative) published in various accounting journals during the period of 2001 to 2022. The review revealed that most of the studies agreed that corporate governance mechanisms play a role in improving the quality of accounting information by supporting the functions of the board of directors, and audit committee. Insights generated from the current study highlight the critical influence of corporate governance on credit risk because corporate governance had been effective in reducing credit risk. This review contributes to existing corporate governance literature by reviewing and analysing: first, previous studies that have attempted to explain the relationship between corporate governance and the accounting information system from a single perspective (i.e., audit committee, board of directors), Second, the current study explores the impact of corporate governance on credit risk. |
|---|---|
| ISSN: |
2090-3782 |
عناصر مشابهة
-
Impact of Value Relevance of Financial Performance Information and Corporate Governance on Capital Structure: Evidence from Egyptian Manufacturing Firms
بواسطة: Abdel Megeid, Nevine Sobhy منشور: (2015) -
The Relationship between Using Accounting Information Systems and the Application of Corporate Governance at Jordanian Banks
بواسطة: Albadainah, Jomana Mostafa منشور: (2019) -
The Impact of Corporate Governance Characteristics on Corporate Voluntary Disclosure : The Case of Saudi Arabia
بواسطة: AlGhamdi, Salim Ali L. منشور: (2015) -
The Impact of Introducing the New Corporate Governance Code on the Level of Voluntary Risk Disclosure with an Empirical Study on the Egyptian Listed Companies
بواسطة: Saleh, Reda Ibrahim Abdelkader منشور: (2018) -
Corporate Governance Attributes, Corporate Risk Disclosure and Sustainability Disclosure: Egyptian Case
بواسطة: Elbrashy, Ahmed Mahmoud Ahmed منشور: (2020)
