Corporate governance and voluntary disclosure in Kuwait
Tóm tắt
Từ khóa
Tài liệu tham khảo
Abbott, L., Park, Y. and Parker, S. (2000) The effect of audit committee activity and independence on corporate fraud. Managerial Finance 26 (11): 55–67.
Abdullah, S.N. and Mohd-Nasir, N. (2004) Accrual management and the roles of boards of directors and audit committees among Malaysian listed companies: Evidence during the Asian financial crisis. IIUM Journal of Management and Economics 12 (1): 49–80.
Adhikari, A. and Tondkar, R. (1992) Environmental factors influencing accounting disclosure requirements of global stock exchanges. Journal of International Financial Management and Accounting 4 (2): 75–105.
Al-Shammari, B. (2008) Voluntary disclosure in Kuwait corporate annual reports. Review of Business Research 8 (1): 62–81.
Al-Shammari, B. (2009) Corporate governance and corporate performance: Evidence from Kuwait. Journal of Corporate Ownership and Control 7 (3): 334–349.
Arab Monetary Fund. (2007) Arab Monetary Fund Quarterly Report. Abu Dhabi: Arab Monetary Fund Press.
Ball, R. and Foster, G. (1982) Corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research 20 (Supplement): 161–234.
Bonn, I. (2004) Board structure and firm performance: Evidence from Australia. Journal of the Australian and New Zealand Academy of Management 10 (1): 14–24.
Bremer, J. and Elias, N. (2007) Corporate governance in developing economies? The case of Egypt. International Journal of Business Governance and Ethics 3 (4): 430–445.
Buzby, S.L. (1975) Company size, listed versus unlisted stock, and the extent of financial disclosure. Journal of Accounting Research 13 (1): 16–37.
Carcello, J.V. and Nagy, A.L. (2004) Audit firm tenure and fraudulent financial reporting. Auditing: A Journal of Practice and Theory 23 (2): 55–69.
Central Bank of Kuwait. (2008) Economic report. Kuwait: Central Bank of Kuwait press.
Cheng, E. and Courtenay, S. (2006) Board composition, regulatory regime and voluntary disclosure. International Journal of Accounting 41: 262–289.
Chow, C.W. and Wong-Boren, A. (1987) Voluntary financial disclosure by Mexican corporations. Accounting Review 62 (3): 533–541.
Collier, P.A. (1993) Factors affecting the formation of audit committees in major UK listed companies. Accounting and Business Research 23 (91A): 421–430.
Cooke, T.E. (1989) Voluntary corporate disclosure by Swedish companies. Journal of International Financial Management and Accounting 1 (2): 171–195.
Cooke, T.E. (1991) An assessment of voluntary disclosure in the annual reports of Japanese corporations. International Journal of Accounting 26 (3): 174–189.
Cooke, T.E. (1992) The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations. Accounting and Business Research 22 (87): 229–237.
DeAngelo, L.E. (1981) Auditor size and auditor quality. Journal of Accounting and Economics 3 (3): 183–199.
Depoers, F. (2000) A cost-benefit study of voluntary disclosure: Some empirical evidence from French listed companies. European Accounting Review 9 (2): 245–263.
DeZoort, F.T. (1997) An investigation of audit committee's oversight responsibilities. Abacus 33 (2): 208–227.
Eng, L.L. and Mak, Y.T. (2003) Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22 (4): 325–345.
Fama, E.F. and Jensen, M.C. (1983) Separation of ownership and control. Journal of Law and Economics 25 (June): 301–325.
Firth, M.A. (1979) The impact of size, stock market listing and auditors on voluntary disclosure in corporate annual reports. Accounting and Business Research 9 (36): 273–280.
Forker, J.J. (1992) Corporate governance and disclosure quality. Accounting and Business Research 22 (86): 111–124.
Franks, J., Mayer, C. and Renneboog, L. (2001) Who discipline management in poorly performing companies. Journal of Financial Intermediation 10 (3/4): 209–248.
Ghazali, N. and Weetman, P. (2006) Perpetuating traditional influences: Voluntary disclosure in Malaysia. Journal of International Accounting Auditing and Taxation 15 (2): 226–248.
Gujarati, D.N. (2003) Basic Econometrics, 3rd edn. New York: McGraw-Hill.
Gul, F.A. and Leung, S. (2004) Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy 23 (5): 351–379.
Haniffa, R.M. and Cooke, T.E. (2002) Culture, corporate governance and disclosure in Malaysian corporations. Abacus 38 (3): 317–349.
Haniffa, R.M. and Hudaib, M. (2006) Corporate governance structure and performance of Malaysian listed companies. Journal of Business Finance and Accounting 33 (7/8): 1034–1062.
Hermalin, B. and Weisbach, M. (1991) The effects of board composition and direct incentives on firm performance. Financial Management 20 (4): 101–112.
Ho, S. and Wong, K. (2001) A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation 10 (2): 139–156.
Hossain, M., Perera, M.H.B. and Rahman, A.R. (1995) Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management & Accounting 6 (1): 69–87.
Hossain, M., Tan, L.M. and Adams, M. (1994) Voluntary disclosure in an emerging capital market: Some empirical evidence from companies listed on the KLSE. International Journal of Accounting 29 (4): 334–351.
Jensen, M. and Meckling, W. (1976) Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (3): 305–360.
Joh, S.W. (2003) Corporate governance and firm profitability: Evidence from Korea before the economic crisis. Journal of Financial Economics 68 (2): 287–322.
Kiel, G. and Nicholson, G.J. (2003) Board composition and corporate performance: How the Australian experience informs contrasting theories of corporate governance. Corporate Governance: An International Review 11 (3): 189–205.
Lakhal, F. (2005) Voluntary earnings disclosures and corporate governance: Evidence from France. Review of Accounting and Finance 4 (3): 64–85.
Leftwich, R.W., Watts, R. and Zimmerman, J. (1981) Voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research 19 (Supplement): 50–77.
Leung, S. and Horwitz, B. (2004) Director ownership and voluntary segment disclosure: Hong Kong evidence. Journal of International Financial Management and Accounting 15 (3): 235–260.
Lim, S., Matolcsy, Z. and Chow, D. (2007) The association between board composition and different types of voluntary disclosure. European Accounting Review 16 (3): 555–583.
MacMillan, K. and Downing, S. (1999) Governance and performance. Journal of General Management 24 (3): 11–21.
Marston, C.L. and Shrives, P.J. (1991) The use of disclosure indices in accounting research: A review article. British Accounting Review 23 (3): 195–210.
McMullen, D.A. (1996) Audit committee performance: An investigation of the consequences associated with audit committee. Auditing: A Journal of Practice and Theory 15 (1): 87–103.
Meek, G.K., Roberts, C.B. and Gray, S.J. (1995) Factors influencing voluntary annual report disclosures by US, UK and Continental European multinational corporations. Journal of International Business Studies 26 (3): 555–572.
Molz, R. (1988) Managerial domination of board of directors and financial performance. Journal of Business Research 16 (3): 235–249.
Naser, K., Al-Khatib, K. and Karbhari, Y. (2002) Empirical evidence on the depth of corporate information disclosure in developing countries: The case of Jordan. International Journal of Commerce and Management 12 (3/4): 122–155.
Neter, J., Wasserman, W. and Kunter, M. (1983) Applied Regression Models. Homewood, IL: Richard D. Irwin.
Nicholls, D. and Ahmed, K. (1995) Disclosure quality in corporate annual reports of non-financial companies in Bangladesh. Research in Accounting in Emerging Economies 3: 149–170.
Owusu-Ansah, S. (1998) The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. International Journal of Accounting 33 (5): 605–631.
Owusu-Ansah, S. (2000) Noncomplaince with corporate annual report disclosure requirements in Zimbabwe. Research in Accounting in Emerging Economies 4: 289–305.
Owusu-Ansah, S. and Yeoh, J. (2005) The effect of legislation on corporate disclosure practices. Abacus 41 (1): 92–109.
Rosenstein, S. and Wyatt, J.G. (1990) Outside directors, board independence and shareholder wealth. Journal of Financial Economics 26 (2): 175–192.
Tian, J.J. and Lau, C.M. (2001) Board composition, leadership structure and performance in Chinese listed companies. Asian Pacific Journal of Management 18 (2): 245–263.
Vafeas, N. and Theodorou, E. (1998) The relationship between board structure and firm performance in the UK. British Accounting Review 30 (4): 283–407.
Wallace, R.S.O. and Naser, K. (1995) Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public Policy 14 (4): 311–368.
Wallace, R.S.O., Naser, K. and Mora, A. (1994) The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain. Accounting and Business Research 25 (97): 41–53.
Watts, R. and Zimmerman, J. (1978) Towards a positive theory of the determination of accounting standards. Accounting Review 53 (1): 112–134.
Weir, C. and Laing, D. (2001) Governance structure, director independence and corporate performance in the UK. European Accounting Review 13 (2): 86–94.