Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt

Ebrahim, Ahmed M.; Fattah, Tarek Mohamed Hassan Abdel

doi:10.1016/j.intaccaudtax.2015.02.003

Cited by 62 publications

(79 citation statements)

References 66 publications

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“…The results show no statistically harmful violation of any of these assumptions. Samaha et al (2012) and Wang and Hussainey (2013), and H7 consistent with Ebrahim and Fattah (2015) and (Dam and Scholtens, 2012) …”

Section: Correlation Analysismentioning

confidence: 65%

“…Similarly, Bushee and Noe (2000) and Ebrahim and Fattah (2015) provide evidence that suggests a positive association between institutional investors' ownership and the extent of voluntary disclosure. However, Alhazaimeh et al…”

Section: Ownership Structure Variablesmentioning

confidence: 94%

“…Some studies found evidence of positive association between NEDs and voluntary disclosure (Chen and Jaggi, 2000, Leung and Horwitz, 2004, Barako et al, 2006, Ntim et al, 2012b, Alhazaimeh et al, 2014. Conversely, other researchers found either no association (Ho and Shun, 2001, Aljifri et al, 2014, Ebrahim and Fattah, 2015 or negative association between the two (Ho and Shun, 2001, Eng and Mak, 2003, Gul and Leung, 2004, Ghazali and Weetman, 2006. With regard to the LCL, the law does not discuss the proportion of nonexecutive directors on the board.…”

Section: Ceo Role Dualitymentioning

confidence: 97%

“…The first stream finds that there is no significant association between these two variables (Ho and Shun, 2001, Arcay and Muiño, 2005, Cheng and Courtenay, 2006. The other stream finds a negative relationship between the two variables (Eng and Mak, 2003, Gul and Leung, 2004, Elzahar and Hussainey, 2012, Michelon and Parbonetti, 2012, Ntim and Soobaroyen, 2013a, Ebrahim and Fattah, 2015. In the Libyan corporate context, the LCL fails to discuss the important issue of CEO role duality.…”

Section: Ceo Role Dualitymentioning

confidence: 98%

“…For instance, Gao and kling, 2012 Using constructed disclosure index, Gao and kling, 2012 find that board size is positively infelunce disclosure level.However, some researchers found no relationship between board size and disclosure level (Lakhal, 2005, Othman et al, 2014, Ebrahim and Fattah, 2015. On the other hand, some studies argue that board size may have a negative impact on the board effectiveness, leading members to be less motivated to take part in decision making and resulting in low levels of disclosure (Yermack, 1996, Byard et al, 2006.…”

Section: Corporate Governance Characteristicsmentioning

confidence: 99%

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Corporate boards, ownership structures and corporate disclosures

Alnabsha

Abdou

Ntim

et al. 2018

JAAR

141

136

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Purpose: This paper investigates the effect of corporate board attributes, ownership structure and firm-level characteristics on both corporate mandatory and voluntary disclosure behaviour in annual reports of Libyan firms.Design/methodology/approach: Multivariate regression techniques are used to estimate the effect of corporate board and ownership structures on mandatory and voluntary disclosures of a sample of Libyan firms between 2006 and 2010.Findings: First, we find that board size, board composition, the frequency of board meetings and the presence of an audit committee have an impact on the level of corporate disclosure. Second, this study finds an evidence that director ownership, foreign ownership, government ownership and institutional ownership have a non-linear effect on the level of corporate disclosure. Finally, we find that firm age, liquidity, listing status, industry type and auditor type are positively associated with the level of corporate disclosure.Limitation: Future research could investigate disclosure practices using other channels of corporate disclosure, such as corporate websites. Useful insights may be offered also by future studies by conducting in-depth interviews with corporate managers, directors and owners regarding these issues.Implication: Investors may also rely on such corporate governance characteristics to shape expectations about voluntary and/or mandatory information disclosure. Originality/value: Existing disclosure studies have mainly examined governance and voluntary disclosure relationship in non-listed firms. Our study, therefore, extends, as well as contributes to the existing literature by the examining the governance-disclosure nexus relating to both mandatory and voluntary disclosures in both listed and non-listed firms.

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Section: Correlation Analysismentioning

confidence: 65%

Section: Ownership Structure Variablesmentioning

confidence: 94%

Section: Ceo Role Dualitymentioning

confidence: 97%

Section: Ceo Role Dualitymentioning

confidence: 98%

Section: Corporate Governance Characteristicsmentioning

confidence: 99%

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Corporate boards, ownership structures and corporate disclosures

Alnabsha

Abdou

Ntim

et al. 2018

JAAR

141

136

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What drives risk disclosure in Islamic and conventional banks? An international comparison

2020

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This paper examines and compares the relationship between risk disclosure and corporate attributes in Islamic and conventional banks. Using a comprehensive risk disclosure index covering nine dimensions, we analyse the level of risk‐related disclosure (RRD) in a sample of 72 Islamic banks and 97 conventional banks across 11 countries. The RRD index shows that Islamic banks disclose less information about risk comparing to conventional banks. Listed banks, larger banks and aged bank disclose more information about risk than the others. Block holders, foreign ownership and board size affect negatively risk disclosure. However, board independence and the percentage of foreign directors in the board affect positively risk disclosure. Moreover, banks with higher Tier 1 ratio disclose less information about risk. Our results encourages regulators to improve corporate governance mechanisms in their banking systems through the optimization of ownership structure (dispersed ownership) and the board's composition in order to promote higher level of transparency and RRD.

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Digital accounting system and its effect on corporate governance: An empirical investigation

Al‐Hattami,

Almaqtari,

Abdullah

et al. 2024

Strategic Change

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This empirical investigation explores the impact of the digital accounting system (DAS) on corporate governance (CG). The rapid advancement of technology has revolutionized various aspects of business operations, including accounting processes. The transition from traditional manual accounting systems to digital platforms has been accompanied by significant changes in corporate governance practices. This study aims to investigate the influence of DAS effectiveness (bookkeeping system, DAS security, IFRS adoption, and budgeting system) and the success of DAS (system quality, information quality, and service quality) on CG. The study determined the relationship by conducting a questionnaire survey of 264 senior managers, accountants, and department heads of pharmaceutical companies in Yemen. Partial Least Squares (PLS) was used for data analysis. The results supported all assumed relationships except the relationship between the budgeting system and CG. Specifically, unlike all supposed relationships, the budgeting system had no significant impact on CG. Despite the fact that prior studies have investigated these issues from different aspects in developed countries, the evidence in less developed countries is still unknown. Further, revisiting DAS and CG aspects with different new insights and measures, particularly bookkeeping system, DAS security, IFRS adoption, budgeting system, system quality, information quality, and service quality, has not been the subject of prior studies. As a result, the present study bridges a serious gap in the existing stock of knowledge in DAS and CG studies. Moreover, this piece of research has useful implications for managers, investors, practitioners, academicians, and decision‐makers.

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Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt

Cited by 62 publications

References 66 publications

Corporate boards, ownership structures and corporate disclosures

Corporate boards, ownership structures and corporate disclosures

What drives risk disclosure in Islamic and conventional banks? An international comparison

Digital accounting system and its effect on corporate governance: An empirical investigation

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