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Royal family members and financial reporting timeliness: evidence from UAE

This study aims to examine the relationship between Royal family members on the board of directors and financial reporting timeliness among listed companies in the United Arab Emirates (UAE). UAE has two markets, namely Abu Dhabi Exchange Security (ADX) and Dubai Financial Market (DFM). The data of...

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Main Authors: Al-Muzaiqer, Mohammed Ali Hussein, Abdul Hamid, Fatima, Ahmad, Maslina
Format: Article
Language:English
Published: UNIMAS 2021
Subjects:
HF5387 Business ethics
HF5601 Accounting. Bookkeeping
Online Access:http://irep.iium.edu.my/94761/1/94761_Royal%20family%20members%20and%20financial%20reporting.pdf
http://irep.iium.edu.my/94761/
https://publisher.unimas.my/ojs/index.php/URAF/article/view/2989
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spelling my.iium.irep.947612022-01-19T01:55:55Z http://irep.iium.edu.my/94761/ Royal family members and financial reporting timeliness: evidence from UAE Al-Muzaiqer, Mohammed Ali Hussein Abdul Hamid, Fatima Ahmad, Maslina HF5387 Business ethics HF5601 Accounting. Bookkeeping This study aims to examine the relationship between Royal family members on the board of directors and financial reporting timeliness among listed companies in the United Arab Emirates (UAE). UAE has two markets, namely Abu Dhabi Exchange Security (ADX) and Dubai Financial Market (DFM). The data of the current study were collected from these two markets listed companies for the periods of 2011 to 2018 which resulted in 437 firm- year sample data. The results of this study showed that the existence of royal family members on the board of the UAE listed companies is significantly associated with financial reporting timeliness. This study provides evidence on the role played by the elite groups (Royal Family members) in UAE in enhancing the role of the board of directors. The findings also reported that board independence, audit committee size, audit committee expert, and firm profitability are significantly associated with financial reporting timeliness. The findings of this study contribute to the existing theory and empirical evidence of how the existence of Royal family members on the board of directors adds values to the company and improves its financial reporting quality. UNIMAS 2021 Article PeerReviewed application/pdf en http://irep.iium.edu.my/94761/1/94761_Royal%20family%20members%20and%20financial%20reporting.pdf Al-Muzaiqer, Mohammed Ali Hussein and Abdul Hamid, Fatima and Ahmad, Maslina (2021) Royal family members and financial reporting timeliness: evidence from UAE. UNIMAS Review of Accounting and Finance, 5 (1). pp. 1-20. E-ISSN 2590-3543 https://publisher.unimas.my/ojs/index.php/URAF/article/view/2989
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HF5387 Business ethics
HF5601 Accounting. Bookkeeping
spellingShingle HF5387 Business ethics
HF5601 Accounting. Bookkeeping
Al-Muzaiqer, Mohammed Ali Hussein
Abdul Hamid, Fatima
Ahmad, Maslina
Royal family members and financial reporting timeliness: evidence from UAE
description This study aims to examine the relationship between Royal family members on the board of directors and financial reporting timeliness among listed companies in the United Arab Emirates (UAE). UAE has two markets, namely Abu Dhabi Exchange Security (ADX) and Dubai Financial Market (DFM). The data of the current study were collected from these two markets listed companies for the periods of 2011 to 2018 which resulted in 437 firm- year sample data. The results of this study showed that the existence of royal family members on the board of the UAE listed companies is significantly associated with financial reporting timeliness. This study provides evidence on the role played by the elite groups (Royal Family members) in UAE in enhancing the role of the board of directors. The findings also reported that board independence, audit committee size, audit committee expert, and firm profitability are significantly associated with financial reporting timeliness. The findings of this study contribute to the existing theory and empirical evidence of how the existence of Royal family members on the board of directors adds values to the company and improves its financial reporting quality.
format Article
author Al-Muzaiqer, Mohammed Ali Hussein
Abdul Hamid, Fatima
Ahmad, Maslina
author_facet Al-Muzaiqer, Mohammed Ali Hussein
Abdul Hamid, Fatima
Ahmad, Maslina
author_sort Al-Muzaiqer, Mohammed Ali Hussein
title Royal family members and financial reporting timeliness: evidence from UAE
title_short Royal family members and financial reporting timeliness: evidence from UAE
title_full Royal family members and financial reporting timeliness: evidence from UAE
title_fullStr Royal family members and financial reporting timeliness: evidence from UAE
title_full_unstemmed Royal family members and financial reporting timeliness: evidence from UAE
title_sort royal family members and financial reporting timeliness: evidence from uae
publisher UNIMAS
publishDate 2021
url http://irep.iium.edu.my/94761/1/94761_Royal%20family%20members%20and%20financial%20reporting.pdf
http://irep.iium.edu.my/94761/
https://publisher.unimas.my/ojs/index.php/URAF/article/view/2989
_version_ 1724072789304934400
score 13.211869

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