Corporate Governance in Jordan and Boardroom Diversity: A Critical Review of Literature

Mkheimer, Ibrahim M.

doi:10.19044/esj.2018.v14n10p359

Cited by 3 publications

(3 citation statements)

References 38 publications

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“…Finally, the management system deals with aspects related to the government of a non-profit and relationships between the board and management. In this sense, it implies both the set of tasks assumed by the board to achieve organizational objectives and the supervision and control of activities, plans and decisions (Mkheimer, 2018, p. 364). All these aspects are the pillar of modern codes of corporate governance[6].…”

Section: Methodsmentioning

confidence: 99%

Is online disclosure the key to corporate governance?

Arceiz

Torres

Pérez-Grueso

2019

OIR

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Purpose The economic literature shows contradictory results when the relationship between corporate governance and financial position is assessed. The purpose of this paper is to analyze the role of the online disclosure of information, as an omitted variable, in this relationship. Design/methodology/approach In order to test the role of the online disclosure of information, a set of the structural equation models is evaluated. In these models, the indirect effect of the online disclosure on the relationship between corporate governance and the financial position, defined by performance, funding and investment, is analyzed. Findings Using data from a sample of 252 Spanish public non-profits between 2012 and 2016, the authors found that the development of corporate governance practices is not, by itself, able to improve the financial position of these organizations. These improvements can only be achieved if the online disclosure is promoted. Research limitations/implications Organizations should not only follow corporate governance practices but also communicate to the stakeholders the degree of development of these practices in an exercise of accountability. Finally, Web 3.0 practices must be promoted because they can be a mechanism to reinforce corporate governance practices and achieve a solid financial position. Originality/value This study contributes to the debate about the role of the online disclosure, introducing this transparent practice as a variable omitted by previous research. Moreover, the authors have considered the evolution for a period of four years in relation to the information published by each organization on the internet.

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Section: Methodsmentioning

confidence: 99%

Is online disclosure the key to corporate governance?

Arceiz

Torres

Pérez-Grueso

2019

OIR

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“…According to NAT, the findings show that the maximum and minimum of NAT were 100% and 15%. These results are almost inevitable because most banks tend to put local persons who have experience in the economics of the country in charge Mkheimer (2018) and Shehata (2013) mentioned; therefore, zero (the minimum value) is considered a normal value.…”

Section: Resultsmentioning

confidence: 99%

The moderating role of board diversity in the nexus between the quality of financial disclosure and dividends in Jordanian-listed banks

Karajeh

2022

APJBA

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PurposeThis study covers all banks listed on the Amman Stock Exchange. It used (1) dividend-paying status, dividend changes and dividend persistence to measure dividend quality, (2) a checklist instrument consisting of 40 items to measure financial disclosure quality, (3) nationality and (4) the percentage of females and males on the board of directors to measure board diversity. Hierarchical regression analysis was employed to investigate the influence of the board diversity on the relationship between financial disclosure quality and dividend quality.Design/methodology/approachThis study investigates the relationship between financial disclosure quality and dividend quality among Jordanian-listed banks. Moreover, it examines the moderating effect of board diversity on the relationship between financial disclosure quality and dividend quality.FindingsThe results in this work imply that banks with high financial disclosure quality have high-quality dividends. Furthermore, nationality and females on the board of directors play a main role as moderators that influence managers' motivations toward the quality of financial disclosure practices and bank dividends. This paper shows that the boards in Jordanian banks have not changed dividend policies and tend to follow a long-term fixed strategy for paying earnings.Originality/valueBecause of the limited number of practical research on the nexus between financial disclosure quality and dividends quality, this study fills a gap in the literature by examining the relationship between them. In addition, a lack of research exists on the effects of board diversity on the nexus of financial disclosure quality and dividends quality. Therefore, this study makes an original contribution to the literature by using nationality and females and males on the board of directors as moderating variables to investigate the effects of board diversity on the relationship between financial disclosure quality and dividend quality among Jordanian banks.

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“…Finally, the management system meets the requirements of a nonprofit related to the government in terms of board and management bodies. In this sense, the management system implies both the set of tasks assumed by the board to achieve organizational objectives, and the supervision and control of activities, plans, and decisions (Mkheimer, 2018, p. 364). In particular, we studied board composition, the existence of support committees, and the online reporting of information related to board operations 14…”

Section: Methodsmentioning

confidence: 99%

Nonprofit governance and outside corruption: The role of accountability, stakeholder participation, and management systems

Arceiz

Pérez-Grueso

2020

Nonprofit Mgmnt & Ldrshp

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Outside corruption implies that a nonprofit organization is used to commit an infraction or crime. In Spain, this type of corruption has been detected in the context of public nonprofits as a result of the legal reform that enabled the judgment of the criminal responsibility of legal entities. A large percentage of these entities were affected by the reform, but little is known about the possible practices that can altogether prevent this behavior. In particular, there are few studies that consider nonprofit governance as a possible measure to avoid corruption in this context. For this reason, our aim is to analyze the role of certain nonprofit governance practices in fighting corruption. Using structural equation modeling, our results reveal that nonprofit governance is a key tool for mitigating corruption, although the weights of the different practices are not the same.

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Corporate Governance in Jordan and Boardroom Diversity: A Critical Review of Literature

Cited by 3 publications

References 38 publications

Is online disclosure the key to corporate governance?

Is online disclosure the key to corporate governance?

The moderating role of board diversity in the nexus between the quality of financial disclosure and dividends in Jordanian-listed banks

Nonprofit governance and outside corruption: The role of accountability, stakeholder participation, and management systems

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