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AuthorHassan, Mostafa Kamal
AuthorFlorio, Cristina
AuthorAbu Abbas, Bassam
Available date2022-09-29T07:45:45Z
Publication Date2022-07-20
Publication NameAfro-Asian Journal of Finance and Accounting
Identifierhttp://dx.doi.org/10.1504/AAJFA.2020.10022386
CitationHassan, Mostafa Kamal, Florio, Cristina, & Abu Abbas, Bassam (2022). Corporate governance, transparency and performance: empirical evidence from UAE. Afro-Asian Journal of Finance and Accounting, 12 (3), p.312 - 344
URIhttp://hdl.handle.net/10576/34670
AbstractThe paper uses both the agency theory and the legitimacy theory to provide a complementary framework that links different patterns of disclosures (i.e., transparency) to corporate performance for a sample of 116 United Arab Emirates (UAE) listed firms between years 2008-2016. It investigates the relationship between corporate disclosures (i.e., transparency), organisational commitment to law, a set of governance mechanisms (namely, board size, CEO decision-making power, and foreign ownership) and corporate performance while controlling for corporate specific characteristics such as size, type, age and leverage. The empirical results show that transparency indices have a puzzling pattern across different performance measures - namely return on assets, asset turnover and organisational growth. The paper is one of very few studies that examine the association between corporate transparency and corporate performance in an emerging market economy such as the UAE.
Languageen
PublisherInderscience Enterprises Ltd.
Subjecttransparency
governance
performance
disclosure indexes
emerging economies
UAE
TitleCorporate governance, transparency and performance: empirical evidence from UAE
TypeArticle
Pagination312 - 344
Issue Number3
Volume Number12
dc.accessType Abstract Only


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