Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai

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: Al-Khuzaie, Abbas Saad Hamada
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
HF5601-5689 Accounting
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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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Mat Udin, Noraza
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Al-Khuzaie, Abbas Saad Hamada
Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai
description 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.
format Thesis
qualification_name masters
qualification_level Master's degree
author Al-Khuzaie, Abbas Saad Hamada
author_facet Al-Khuzaie, Abbas Saad Hamada
author_sort Al-Khuzaie, Abbas Saad Hamada
title Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai
title_short Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai
title_full Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai
title_fullStr Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai
title_full_unstemmed Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai
title_sort effect of ifrs adoption and corporate governance practices on performance: a study on listed companies in dubai
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2016
url https://etd.uum.edu.my/6151/1/s814849_01.pdf
https://etd.uum.edu.my/6151/2/s814849_02.pdf
_version_ 1747828028843491328
spelling my-uum-etd.61512021-04-05T01:47:53Z Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai 2016 Al-Khuzaie, Abbas Saad Hamada Mat Udin, Noraza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5601-5689 Accounting 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. 2016 Thesis https://etd.uum.edu.my/6151/ https://etd.uum.edu.my/6151/1/s814849_01.pdf text eng public https://etd.uum.edu.my/6151/2/s814849_02.pdf text eng public masters masters Universiti Utara Malaysia Aaker, D. A., & Jacobson, R. (1994). The financial information content of perceived quality. Special Issue on Brand Management, 31(2), 191-201. doi:10.2307/3152193 Acharya, V. V., Gottschalg, O. F., Hahn, M., & Kehoe, C. (2012). Corporate governance and value creation: Evidence from private equity. 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