ارسل ملاحظاتك

ارسل ملاحظاتك لنا







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:
صورة الغلاف QR قانون

عدد مرات التحميل

119

حفظ في:
LEADER 02626nam a22002297a 4500
001 0264258
024 |3 10.21608/JCES.2015.55076 
041 |a eng 
044 |b مصر 
100 |9 400839  |a AlGhamdi, Salim Ali L.  |e Author 
245 |a The Impact of Corporate Governance Characteristics on Corporate Voluntary Disclosure :   |b The Case of Saudi Arabia 
260 |b جامعة قناة السويس - كلية التجارة بالاسماعيلية  |c 2015 
300 |a 1 - 32 
336 |a بحوث ومقالات  |b Article 
520 |b 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. 
653 |a حوكمة الشركات  |a الإفصاح المحاسبي  |a السعودية 
692 |b Saudi Arabia  |b corporate voluntary disclosure  |b corporate governance characteristics 
773 |4 إدارة الأعمال  |6 Business  |c 017  |e Journal of Commercial & Environmental Studies (JCES)  |f Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt Al-Tuğāriyyaẗ wa Al-Buḥūṯ Al-Bī’iyyaẗ  |l 001  |m مج6, ع1  |o 0335  |s المجلة العلمية للدراسات التجارية والبيئية  |v 006  |x 2090-3782 
856 |u 0335-006-001-017.pdf  |n https://jces.journals.ekb.eg/article_55076.html 
930 |d y  |p y  |q y 
995 |a EcoLink 
999 |c 712784  |d 712784