Corporate Governance And Financial Reporting Quality Pdf

corporate governance and financial reporting quality pdf

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Corporate governance is of fundamental significance in the business affairs of the Nigerian Chemical and paint Industry.

Business entities operated in the form of capital companies, to maintain reliability and transparency of the activities conducted, should observe general supervisory framework of legal nature. The primary objective of the information policy is to provide stock market participants with appropriate standards of company transparency which through the corporate governance regulations should lead to the improvement in the quality of financial reporting. Financial statements should be reliable as it is only then that their aims and targets are met, and the image of business they depict should be created according to the true and fair principle, invoking the responsibility of individuals supervising the process of drawing up a financial statement.

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The investment climate in the country depends largely on the level of confidence of potential investors, which actualizes the need to provide transparent and quality financial reporting to economic entities. Powerful corporations that have established an effective corporate governance mechanism are able to provide high competitive advantage over the long term, contributing to their financial and economic stability. The corporate governance rules in force in Saudi Arabia were developed in , then revised twice in and , and only finally approved in The survey was based on the results of an electronic survey of 56 Saudi financial analysts selected from their LinkedIn profiles financial analysts were selected by respondents because they play a significant role in the capital markets and are users of financial statements.

The author points out that the objectivity of the survey results can be enhanced by expanding the sample of survey participants. The questionnaire contained 11 questions about corporate governance and its contribution to improving the quality of the financial statements of the respective companies.

The results of the survey have empirically confirmed that corporate governance is a factor contributing to improving the quality of financial reporting and, consequently, increasing foreign investment inflows, so compliance with the new corporate governance rules is extremely important for Saudi Arabia corporations.

Improvements in corporate governance mechanisms are perceived by members of boards of directors, audit committees, and internal audit departments as one of the main factors in improving the quality of financial reporting. Keywords: corporate governance; Financial Statements; financial analysts; transparency of reporting; investors; Saudi Arabia. Cite as: Al-Khonain, S.

Financial Markets, Institutions and Risks, 4 1 , Abstract The investment climate in the country depends largely on the level of confidence of potential investors, which actualizes the need to provide transparent and quality financial reporting to economic entities. References Ahmed, E. The impact of corporate governance on firm performance: Evidence from Bahrain Bourse. International Management Review, 11 2 , Does corruption affect economic growth? Latin American Journal of Economics, 49 2 , Significance of announcing auditor switch by corroborations in Saudi Arabia: Analysis of professional and legal requirements.

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CORPORATE GOVERNANCE AND FINANCIAL REPORTING QUALITY IN NIGERIA

Skip to search form Skip to main content You are currently offline. Some features of the site may not work correctly. The purpose of this paper is to investigate corporate governance and financial reporting quality in Nigeria. This research has been performed using a sample of 40 companies listed on the Nigeria Stock Exchange NSE from to The relationship between corporate governance mechanisms board characteristics, audit committees, board independence, board size and growth and financial reporting quality was observed. Save to Library.

JavaScript is disabled for your browser. Some features of this site may not work without it. Political influence, corporate governance and financial reporting quality : evidence from companies in Malaysia : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Wellington, New Zealand. Export to EndNote. Abstract This study investigates the relationship between political influence, corporate governance and financial reporting quality using Malaysian data spanning

To browse Academia. Skip to main content. By using our site, you agree to our collection of information through the use of cookies. To learn more, view our Privacy Policy. Log In Sign Up. Download Free PDF. Hon Ahmed Babatunde.

CORPORATE GOVERNANCE AND FINANCIAL REPORTING QUALITY IN NIGERIA

Show all documents This has drawn the attention of researchers, investors and regulatory institutions. Besides, the most important mechanism of corporate governance is board of directors.

Ronald C. Reeb, Full references including those not matched with items on IDEAS Most related items These are the items that most often cite the same works as this one and are cited by the same works as this one. Chanchal Chatterjee,

Does corporate governance affect financial reporting quality of politically connected firms?

Using a sample of companies from to i. This analysis was supported by conducting a probit logistic model as a sensitivity analysis. For example, although institutional ownership and management ownership can predict AQ, board independence, non-executive directors and audit committee are not attributed to AQ in the UK. This implies that corporate compliance with good CG practices has a limited impact on the decision to select a Big4 auditor in the UK.

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The purpose of this paper is to investigate corporate governance and financial reporting quality in Nigeria. This research has been performed using a sample of​.


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Corporate governance and financial reporting quality in nigeria

3 COMMENTS

Brittney R.

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The purpose of the article is to determine the impact of corporate governance mechanisms on the quality of a company's financial statements.

Basilia T.

REPLY

There is overall significance among the parameters measuring financial reporting quality as discretionary accruals of firm (FRQDA). Board.

Marguerite S.

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The investment climate in the country depends largely on the level of confidence of potential investors, which actualizes the need to provide transparent and quality financial reporting to economic entities.

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