The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi

The main objective of this dissertation is to show the impact of internal and external corporate governance mechanisms on voluntary disclosure. Corporate governance plays an important role as a monitoring system and consequently provides quality reporting not only for shareholders but for stakeholde...

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Main Author:	Al-Janadi, Yaseen
Format:	Thesis
Language:	English
Published:	2010
Subjects:	Corporations
Online Access:	https://ir.uitm.edu.my/id/eprint/5496/2/5496.pdf
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id	my-uitm-ir.5496
record_format	uketd_dc
spelling	my-uitm-ir.54962023-07-31T04:55:02Z The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi 2010 Al-Janadi, Yaseen Corporations Corporate organization. Corporate governance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure The main objective of this dissertation is to show the impact of internal and external corporate governance mechanisms on voluntary disclosure. Corporate governance plays an important role as a monitoring system and consequently provides quality reporting not only for shareholders but for stakeholders as well. Additionally, the study aims to examine the moderating impact of government ownership on the association of corporate governance mechanisms with voluntary disclosure. The study also aims to measure the level and quality of voluntary disclosure in Saudi Arabia and the United Arab Emirates (UAE). In this thesis, voluntary disclosure is measured by developing a score that consists of three levels of measurement. The sample consists of 150 listed companies, 87 companies from the Saudi Stock Market and 63 companies from the two UAE Stock Markets which are the Abu Dhabi Securities Exchange (ADX) with 31 companies and the Dubai Financial Market (DFM) with 32 companies. The data is collected from the annual reports for the available financial years 2006 and 2007. The study uses univariate and multivariate analysis to examine the association of corporate governance mechanisms with voluntary disclosure 2010 Thesis https://ir.uitm.edu.my/id/eprint/5496/ https://ir.uitm.edu.my/id/eprint/5496/2/5496.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Faculty of Accountancy Abdul Rahman, Rashidah Omar, Normah
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Abdul Rahman, Rashidah Omar, Normah
topic	Corporations Corporations Corporations
spellingShingle	Corporations Corporations Corporations Al-Janadi, Yaseen The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
description	The main objective of this dissertation is to show the impact of internal and external corporate governance mechanisms on voluntary disclosure. Corporate governance plays an important role as a monitoring system and consequently provides quality reporting not only for shareholders but for stakeholders as well. Additionally, the study aims to examine the moderating impact of government ownership on the association of corporate governance mechanisms with voluntary disclosure. The study also aims to measure the level and quality of voluntary disclosure in Saudi Arabia and the United Arab Emirates (UAE). In this thesis, voluntary disclosure is measured by developing a score that consists of three levels of measurement. The sample consists of 150 listed companies, 87 companies from the Saudi Stock Market and 63 companies from the two UAE Stock Markets which are the Abu Dhabi Securities Exchange (ADX) with 31 companies and the Dubai Financial Market (DFM) with 32 companies. The data is collected from the annual reports for the available financial years 2006 and 2007. The study uses univariate and multivariate analysis to examine the association of corporate governance mechanisms with voluntary disclosure
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Al-Janadi, Yaseen
author_facet	Al-Janadi, Yaseen
author_sort	Al-Janadi, Yaseen
title	The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
title_short	The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
title_full	The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
title_fullStr	The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
title_full_unstemmed	The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
title_sort	moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in saudi arabia and united arab emirates / yaseen al-janadi
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2010
url	https://ir.uitm.edu.my/id/eprint/5496/2/5496.pdf
_version_	1783733127980515328

The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi

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