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AuthorAl-Janadi, Yaseen
AuthorAbdul Rahman, Rashidah
AuthorAlazzani, Abdulsamad
Available date2021-09-05T05:40:15Z
Publication Date2016
Publication NameManagerial Auditing Journal
ResourceScopus
ISSN2686902
URIhttp://dx.doi.org/10.1108/MAJ-12-2015-1287
URIhttp://hdl.handle.net/10576/22698
AbstractPurpose: This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach: This study used multivariate analysis to examine the moderating variable. Findings: GO has a moderating negative effect on the association between CG factors [e.g. board size, non-executive directors (NEDs)] and VD, which indicates that GO plays a negative role in the effectiveness of CG. The study also found that audit quality is not affected by the influence of GO, indicating that companies without GO are better than companies with GO in terms of applying the best practices of CG to provide sufficient and high-quality disclosure. Originality/value: This study has important implications for governments to be more effective in implementing the best practices of CG. Additionally, the findings could have implications for authority regulators, policy makers and shareholders to require effective implications for CG to reduce the effects of GO the implementation of best CG practices and the disclosure of quality information. 2016, Emerald Group Publishing Limited.
Languageen
PublisherEmerald Group Publishing Ltd.
SubjectCorporate governance
Government ownership
Saudi Arabia
Voluntary disclosure
TitleDoes government ownership affect corporate governance and corporate disclosure? Evidence from Saudi Arabia
TypeArticle
Pagination871-890
Issue Number9-Aug
Volume Number31
dc.accessType Abstract Only


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