The Impact of Corporate Governance Characteristics on Corporate Voluntary Disclosure : The Case of Saudi Arabia
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | AlGhamdi, Salim Ali L. (Author) |
| المجلد/العدد: | مج6, ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الصفحات: | 1 - 32 |
| DOI: |
10.21608/JCES.2015.55076 |
| ISSN: |
2090-3782 |
| رقم MD: | 712784 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Saudi Arabia | corporate voluntary disclosure | corporate governance characteristics
|
| رابط المحتوى: |
عدد مرات التحميل
120
| المستخلص: |
The primary objective of this study is to investigate the relationship between corporate governance attributes and the extent of voluntary disclosure provided by listed firms in Saudi Arabia. Using a population taken from 167 companies listed on the Saudi Stock Exchange (Tadawul) in the period of 2013, this study uses multivariate regression analyses to examine the relationship between corporate governance characteristics and voluntary disclosure level in annual reports. Findings indicate that only two variables were associated with the extent of voluntary disclosure, namely board meetings (BOARDMEET) and nomination & remuneration committees’ independence (NRC). However, other governance's variables found not to be significant in influencing voluntary disclosure. Among control variables, only leverage (LEVG) and firm size (SIZE) were significant in the regression model. This research is limited because it focuses on only non- financial companies listed on the (Tadawul) and based on a 1-year sample. The results may therefore not be representative of all companies operating in the Saudi Market. The findings of the research will help policy makers and practitioners to improve corporate governance policies and disclosure. Thus, this study is important for market transparency and will contribute to the literature on financial transparency, voluntary disclosure, and corporate governance in the emerging countries. |
|---|---|
| ISSN: |
2090-3782 |
عناصر مشابهة
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Corporate Governance, Ownership Structure, Firm-Specific Characteristics and Voluntary Disclosure : The Case of Saudi Arabia
بواسطة: Al Juaid, Mosaab منشور: (2011) -
Do Companies that Have A Corporate Governance Mechanism Have High or Low Voluntary Disclosure : The Case of Saudi Listed Companies
بواسطة: Al Shehri, Amer Mohammed A. Alhusini منشور: (2006) -
Corporate Governance in Saudi Arabia and Determinants of Disclosure
بواسطة: Al Tamami, Sami منشور: (2011) -
Determinations of Corporate Governance Disclosure in Saudi Corporations
بواسطة: Al Moataz, Ehsan منشور: (2013) -
The Role of Disclosure in Corporate Governance : A Critical Appraisal and Comparison between the Kingdom of Saudi Arabia and the United Kingdom
بواسطة: Al Baker, Thamer منشور: (2011)
