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|3 10.21608/JCES.2015.55076
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| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|9 400839
|a AlGhamdi, Salim Ali L.
|e Author
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| 245 |
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|a The Impact of Corporate Governance Characteristics on Corporate Voluntary Disclosure :
|b The Case of Saudi Arabia
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| 260 |
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|b جامعة قناة السويس - كلية التجارة بالاسماعيلية
|c 2015
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| 300 |
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|a 1 - 32
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| 336 |
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|a بحوث ومقالات
|b Article
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|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.
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| 653 |
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|a حوكمة الشركات
|a الإفصاح المحاسبي
|a السعودية
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| 692 |
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|b Saudi Arabia
|b corporate voluntary disclosure
|b corporate governance characteristics
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| 773 |
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|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
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| 856 |
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|u 0335-006-001-017.pdf
|n https://jces.journals.ekb.eg/article_55076.html
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| 930 |
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|d y
|p y
|q y
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| 995 |
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|a EcoLink
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|c 712784
|d 712784
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