Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai
This study has been conducted on the financial market of Dubai. The purpose of the study is to understand the effect of IFRS adoption along with corporate governance characteristics over the financial performance of listed companies in Dubai. The study has taken return on assets as the measuremen...
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| Main Author: | |
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2016
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/6151/1/s814849_01.pdf https://etd.uum.edu.my/6151/2/s814849_02.pdf |
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| Summary: | This study has been conducted on the financial market of Dubai. The purpose of the study is to
understand the effect of IFRS adoption along with corporate governance characteristics over the
financial performance of listed companies in Dubai. The study has taken return on assets as the
measurement of performance, while IFRS adoption, board independence, board size, and audit
quality as the measurement of CG. Firm size and leverage have been taken as control variables.
The data has been collected from the annual reports and websites of the companies. Regression
analysis is employed to understand the effect of each independent variable on performance. The
study has identified that IFRS adoption; board independence, board size, and audit quality have a
significant effect over financial performance of companies listed in Dubai stock market. The major
contribution of the study is the combined effect of variables, as in the available literature all these
variables have not yet been studied collectively. |
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