Factors affecting financial instruments disclosure in emerging economies: the case of Jordan

Tahat, Yasean; Mardini, Ghassan H.; Power, David

doi:10.1504/aajfa.2017.10006170

Cited by 10 publications

(13 citation statements)

References 27 publications

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“…Concerning the relationship between the characteristics of the board of directors and the characteristics of the auditor with the level of disclosure about financial instruments or financial derivative instruments, some studies proved the existence of an association between the level of the disclosure presented and the type of auditor (Lopes & Rodrigues, 2007, Lemos, Rodrigues & Rodriguez Ariza, 2009and Lemos, 2011, and Tahat, Mardini & Power, 2017, the size of the board (Tahat et al, 2017), the percentage of independent directors on the board of directors (Lemos, 2011) and the auditor's gender (Lemos et al, 2019).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments: Evidence on Portuguese Capital Market

Serra

Lemos

Matins

2021

J. Professional Business Review

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Purpose: This article aims to analyze the influence of certain characteristics of the board of directors and the auditor on the disclosure of derivative financial instruments. Theoretical framework: Operations with derivative instruments are associated with high risks, so the disclosure of these operations and their results helps to reduce information asymmetries. On the other hand, acccording to agency theory, the characteristics of the board of directors and of the auditor can affect the quality and the level of financial information disclosed. Design/methodology/approach: The data were obtained through content analysis, considering the 2017 reports and accounts of 37 companies listed on Euronext Lisbon, through a disclosure index. Subsequently, a multiple linear regression model was developed to identify the determinants of the level of disclosure about derivative instruments. Findings: The results revealed that only the number of independent members on the board of directors, the auditor's gender, and the size of the entity influence the level of disclosure about derivative instruments. Research, Practical & Social implications: This study may be useful for regulators in setting disclosure requirements for derivative instruments and useful in companies' decision making in defining the members of the board and the auditor. Originality/value: It contributes to the literature on compliance with IFRS and contributes to the perception of the influence of certain characteristics associated with the board of directors and the auditor in the disclosure of derivative instruments.

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Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments: Evidence on Portuguese Capital Market

Serra

Lemos

Matins

2021

J. Professional Business Review

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“…Although evidence exists from developed economies, very scanty studies have been conducted in emerging economies where corporate governance is just evolving (Tahat et al, 2017). There is still much to be done in the MENA region, including Qatar, to reach the status of corporate governance found in developed countries.…”

Section: Discussionmentioning

confidence: 99%

Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: evidence from Qatar

Awadallah

2020

AAJFA

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Recent global financial scandals have led to a number of investigations into the effectiveness of corporate governance. Although evidence exists from developed economies, very scanty studies have been conducted in emerging economies where corporate governance is just evolving. The aim of this study is to provide evidence on the effectiveness of corporate governance practices and the implications for audit quality in Qatar, a fast-developing country. The paper conducts a market-based study. Data for analysis are gathered from the non-financial companies listed on the stock exchange, covering a four-year period 2013-2016. Logistic regression is used in investigating the questions that are raised in the study. Findings show that board independence, CEO duality and audit committees have a significant relationship with audit quality. The results also indicate that institutional investors and managerial ownership have no significant impact on audit quality. Furthermore, the size of the company, along with business complexity and leverage, are affecting audit quality.

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“…Banyak kajian lepas ke atas instrumen kewangan memfokus kepada sektor berasaskan keuntungan, konteks negara maju, instrumen kewangan berbentuk derivatif dan peranannya dalam pengurusan risiko atau lindung nilai [7][8] [9][10] [11]. Walaupun terdapat kajian lepas yang mengkaji instrumen kewangan dalam konteks negara membangun [12] dan konteks institusi yang tidak berasaskan keuntungan seperti koperasi [13], masih terlalu sedikit kajian dibuat ke atas perakaunan dan pelaporan instrumen kewangan dalam sektor atau konteks ini. Daripada itu, kajian ini bertujuan untuk mengkaji amalan perakaunan dan pelaporan instrumen kewangan oleh MAIN di lima negeri di Malaysia.…”

Section: Sorotan Karyaunclassified

Untitled

2019

AJMBS

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Abstrak: Kajian ini bertujuan untuk meneliti amalan perakaunan dan pelaporan instrumen kewangan oleh Majlis Agama Islam Negeri (MAIN) di lima negeri di Malaysia. Secara khususnya kajian ini memberikan tumpuan kepada pengiktirafan, pengukuran dan pendedahan instrumen kewangan dalam laporan kewangan MAIN yang terlibat. Kajian ini menggunakan pendekatan kajian kes di mana dua kaedah kutipan data telah digunakan iaitu tinjauan dokumen dan temubual separa berstruktur Data kajian ini terdiri daripada data sekunder dan data primer. Data sekunder diperoleh daripada semakan yang dibuat ke atas laporan tahunan MAIN bagi tahun kewangan 2016. Data primer pula diperoleh daripada sesi temu bual separa berstruktur yang diadakan dengan dua belas orang responden yang terlibat secara langsung atau tidak langsung dengan penyediaan laporan kewangan MAIN berkenaan. Temubual diadakan bagi mendapatkan gambaran yang lebih jelas serta mengesahkan amalan perakaunan dan pelaporan instrumen kewangan yang diguna pakai dalam penyata kewangan. Hasil kajian ini mendapati wujud ketidak seragaman di kalangan lima MAIN yang dikaji dalam mengukur dan mendedahkan item-item instrumen kewangan. Dapatan kajian juga menunjukkan amalan pendedahan bagi instrumen kewangan juga tidak seragam dan terhad. Diharapkan dapatan kajian ini menjadi input bagi membantu pihak-pihak yang berkepentingan, terutamanya MAIN dan pihak Jabatan Akauntan Negara membangunkan piawaian perakaunan yang bersesuaian bagi MAIN dalam mengakaunkan dan melaporkan item-item instrumen kewangan secara lebih tepat dan saksama.

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Factors affecting financial instruments disclosure in emerging economies: the case of Jordan

Cited by 10 publications

References 27 publications

The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments: Evidence on Portuguese Capital Market

The Influence of the Board of Directors and the Auditor in the Disclosure of Derivative Financial Instruments: Evidence on Portuguese Capital Market

Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: evidence from Qatar

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