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این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۱ دارای ۱۷ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: H695
سال نشر: ۲۰۲۱
نام ناشر (پایگاه داده): الزویر
نام مجله: Heliyon
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۷ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۱ : تأثیر مکانیسم حاکمیت شرکتی بر پذیرش IFRS: مطالعه مقایسه ای عربستان سعودی ، عمان و امارات متحده عربی
عنوان کامل انگلیسی:
Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates
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Abstract
The present study examines the impact of corporate governance mechanisms on compliance with IFRS and financial reporting quality in some selected Gulf countries. The study aims to investigate this issue using a sample of 98 firms listed in Saudi Arabia, Oman, and the United Arab Emirates over the period from 2015 up to 2018. Descriptive statistics, correlation, and regression analysis are conducted to estimate the results. The results reveal that audit committee attributes have a higher impact on compliance with IFRS and financial reporting quality than other corporate governance mechanisms. Further, the results show that there is no evidence to support that the collective effect of corporate governance mechanisms has changed to be more influential from Saudi GAAP to IFRS. The present study has several contributions and implications. It has a unique contribution as it attempts to compare the effect of corporate governance mechanisms on financial reporting quality and compliance with IFRS among a recent IFRS adopter; Saudi Arabia and early IFRS adopters; Oman and the United Arab Emirates. The study opens valuable insights to regulators, stock markets, practitioners, and academicians in this issue.
۱.Introduction
The recent developments and reforms in corporate governance (CG) and the current debate on the adoption of IFRS in the international accounting literature have raised various serious gaps that have not yet been looked at. Many questions remain unanswered about the role of CG on the adoption of IFRS, especially in the Gulf member states. Almost all previous studies on the impact and relationship of CG and IFRS adoption have been carried out in developed countries (e.g., Bayerlein and AlFarooque, 2012; Chamisa et al., 2012; Cieslewicz, 2013; Fifield et al., 2012; Kent and Stewart, 2008; Palea, 2013; Persakis and Iatridis, 2016), but very few studies that have been conducted in this topic in the Gulf member states…
۶.Conclusion
The present study attempts to examine the impact of corporate governance mechanisms on compliance with IFRS and financial reporting quality in some selected Gulf countries. The study aims to investigate this issue using a sample of 98 firms listed in KSA, Oman, and the UAE over the period from 2015 up to 2018. Corporate governance mechanisms are treated as independent variables, which include board effectiveness (“board size, independence, diligence, and expertise), audit effectiveness (audit committee size, audit committee independence, audit committee diligence, audit committee expertise, and audit quality), and foreign ownership” which are functioned against the dependent variables; compliance with IFRS and financial reporting quality. Descriptive statistics, correlation, and regression analysis are conducted to estimate the results. The results reveal that audit committee attributes have a higher impact on compliance with IFRS and financial reporting quality than other corporate governance mechanisms. Further, the results show no evidence to support that the collective effect of corporate governance mechanisms has changed to be more influential from Saudi GAAP to IFRS. Overall, the results demonstrate that the impact of corporate governance mechanisms on financial reporting quality differs from the Saudi GAAP to IFRS…
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مقاله در مورد گزارشگری مالی با ترجمه مقالات ۲۰۲۳ در مورد حسابداری بین المللی و IFRS با ترجمه مقاله در مورد استانداردهای حسابداری با ترجمه مقاله در مورد حاکمیت شرکتی با ترجمه |