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Corporate governance reforms and financial reporting quality at Middle East stock markets

This research aims to provide empirical evidence about the effect of corporate governance (CG) reform on the financial reporting quality (FRQ). Using a sample of non-financial firms listed at Saudi stock market (TADAWAL), Abu Dhabi securities market (ADX) and Qatar stock market the study investigate...

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Main Authors: Husseinali, Ahmed, Cheng, Fan Fah, Ramadili, Shamsher Mohamed, Chowdury, Taufiq Hassan Shah
Format: Article
Language:English
Published: IJECM 2016
Online Access:http://psasir.upm.edu.my/id/eprint/55385/1/418.pdf
http://psasir.upm.edu.my/id/eprint/55385/
http://ijecm.co.uk/wp-content/uploads/2016/01/418.pdf
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spelling my.upm.eprints.553852017-11-16T03:28:00Z http://psasir.upm.edu.my/id/eprint/55385/ Corporate governance reforms and financial reporting quality at Middle East stock markets Husseinali, Ahmed Cheng, Fan Fah Ramadili, Shamsher Mohamed Chowdury, Taufiq Hassan Shah This research aims to provide empirical evidence about the effect of corporate governance (CG) reform on the financial reporting quality (FRQ). Using a sample of non-financial firms listed at Saudi stock market (TADAWAL), Abu Dhabi securities market (ADX) and Qatar stock market the study investigated the trend of the quality of the financial reporting at theses stock markets before and after corporate governance reforms that applied to the listed firms. This study adopts the working capital accruals quality as a measurement of the financial reporting quality that can determine the level of the efficiency and the effectiveness of the promoted reform of corporate governance. Panel data method was applied to McNicholas model (2002) to calculate firms FRQ. Independent sample t-test was performed to investigate the trend of the FRQ in the selected countries and to examine the significance degree of the differences between the means for the periods before and after the applied corporate governance reform. The result shows that the applied corporate governance reform was efficient and the FRQ improved for the era after corporate governance reform in the Middle East stock markets. In addition the result shows the level of the similarities and the variations between the stock market in Middle East region. IJECM 2016 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/55385/1/418.pdf Husseinali, Ahmed and Cheng, Fan Fah and Ramadili, Shamsher Mohamed and Chowdury, Taufiq Hassan Shah (2016) Corporate governance reforms and financial reporting quality at Middle East stock markets. International Journal of Economics, Commerce and Management, 4 (1). pp. 121-138. ISSN 2348-0386 http://ijecm.co.uk/wp-content/uploads/2016/01/418.pdf
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description This research aims to provide empirical evidence about the effect of corporate governance (CG) reform on the financial reporting quality (FRQ). Using a sample of non-financial firms listed at Saudi stock market (TADAWAL), Abu Dhabi securities market (ADX) and Qatar stock market the study investigated the trend of the quality of the financial reporting at theses stock markets before and after corporate governance reforms that applied to the listed firms. This study adopts the working capital accruals quality as a measurement of the financial reporting quality that can determine the level of the efficiency and the effectiveness of the promoted reform of corporate governance. Panel data method was applied to McNicholas model (2002) to calculate firms FRQ. Independent sample t-test was performed to investigate the trend of the FRQ in the selected countries and to examine the significance degree of the differences between the means for the periods before and after the applied corporate governance reform. The result shows that the applied corporate governance reform was efficient and the FRQ improved for the era after corporate governance reform in the Middle East stock markets. In addition the result shows the level of the similarities and the variations between the stock market in Middle East region.
format Article
author Husseinali, Ahmed
Cheng, Fan Fah
Ramadili, Shamsher Mohamed
Chowdury, Taufiq Hassan Shah
spellingShingle Husseinali, Ahmed
Cheng, Fan Fah
Ramadili, Shamsher Mohamed
Chowdury, Taufiq Hassan Shah
Corporate governance reforms and financial reporting quality at Middle East stock markets
author_facet Husseinali, Ahmed
Cheng, Fan Fah
Ramadili, Shamsher Mohamed
Chowdury, Taufiq Hassan Shah
author_sort Husseinali, Ahmed
title Corporate governance reforms and financial reporting quality at Middle East stock markets
title_short Corporate governance reforms and financial reporting quality at Middle East stock markets
title_full Corporate governance reforms and financial reporting quality at Middle East stock markets
title_fullStr Corporate governance reforms and financial reporting quality at Middle East stock markets
title_full_unstemmed Corporate governance reforms and financial reporting quality at Middle East stock markets
title_sort corporate governance reforms and financial reporting quality at middle east stock markets
publisher IJECM
publishDate 2016
url http://psasir.upm.edu.my/id/eprint/55385/1/418.pdf
http://psasir.upm.edu.my/id/eprint/55385/
http://ijecm.co.uk/wp-content/uploads/2016/01/418.pdf
_version_ 1643835879126466560
score 13.211869

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