The introduction of corporate governance codes in a transitional economy and its impact on compliance with mandatory disclosures

Hassaan, Marwa

doi:10.20525/ijrbs.v2i1.57

Cited by 4 publications

(3 citation statements)

References 41 publications

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“…In the MENA region, not all firms have the required infrastructure of this system while Utama (2012) reveals that SMEs have a lower level of disclosure. In Egypt, Hassan’s (2013) study links the failure of a clear information disclosure by the enterprises to the absence and the non-sufficient regulatory framework in the country. Also, the reason behind this failure goes back to socio-economic issues as Samaha et al (2012) predicted that it will take the Egyptian firms some time to envision the long-term benefits of high levels of CG disclosure.…”

Section: Literature Reviewmentioning

confidence: 99%

Corporate ethics, governance and social responsibility in MENA countries

Elgammal

El-Kassar

Messarra

2018

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Purpose Studies show that corporate governance (CG) and corporate social responsibility (CSR) are driven by ethical practices. The relationships between corporate ethics, CG and CSR have been heavily studied indicating significant associations. The purpose of this paper is to examine the mediating role of CG on the relationship between ethics and CSR. Design/methodology/approach Data were collected through questionnaires from small to medium-sized enterprises (SMEs) in the Middle East and North Africa (MENA) countries. The results were analyzed using structural equation modeling. Findings The results indicate that ethical practices have positive impact on CG, and in turn CG has a positive impact on CSR. The results also reveal a mediating effect of CG on the relationship between ethics and CSR. Research limitations/implications The sample selected is based on two countries in the MENA region, Egypt and Lebanon. Only SMEs are considered. Practical implications The innovative capabilities of SMEs in developing and emerging economies could be enhanced through corporate ethical practices which guide management for more CSR engagement through good CG. Originality/value The study contributes to corporate ethics, CG and CSR literature by providing evidence from a significant region, with both developing and emerging economies, on the mediating role of CG on the relationship between ethics and CSR.

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Section: Literature Reviewmentioning

confidence: 99%

Corporate ethics, governance and social responsibility in MENA countries

Elgammal

El-Kassar

Messarra

2018

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“…The main goal of this Code is to improve the level of quality of the accounting and auditing profession in general and to provide stakeholders with reliable accounting information. The Code indicates that its rules should be regarded as an addition to other rules and provisions introduced in different company and related laws as well as the executive regulations and decrees regarding their implementation (Hassaan, 2013).…”

Section: The Egyptian Code Of Cgmentioning

confidence: 99%

The Impact Of Corporate Governance Mechanisms On Earnings Quality: Evidence From Egypt

على¹,

الدسوقي²

2015

مجلة البحوث المحاسبیة

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This study investigates the impact of a number of corporate governance mechanisms on earnings quality of listed companies on the Egyptian Exchange (EGX) as one of the emerging markets before and after issuing and implementing the Egyptian Code of corporate governance used 634 firm-year observations during the period 2003-2010. Four models of ordinary least square regressions were performed to regress six corporate governance variables namely board size, board shareholding, board independence, board leadership, audit committee and external auditor on earnings quality, which was estimated using the modified Jones (1991). We found that four independent variables (board shareholding, board independence, audit committee and external auditor) are significantly associated with the earnings quality, while the others are not. As a main finding, we found that the issuance and implementation of the Egyptian Code of corporate governance decreased the earnings management practices and improved the earnings quality of listed companies on the Egyptian Exchange.

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“…It is also the connection between corporate insiders and capital market investors. Therefore, if there is new information; it cannot remain undisclosed as it should be disclosed either mandatory or voluntary (Al akra et al, 2010;Hassan, 2013). The content of disclosure reveals not only a firm's financial and operational situation, but also its managers' incentives and discretions to disclose relevant information.…”

Section: Introductionmentioning

confidence: 99%

The association between corporate governance and corporate disclosure: A critical review

Omran¹,

Abdelrazik

2013

jpag

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This study provides a critical review of different techniques used in recent accounting literature to investigate the association between corporate governance and corporate disclosure. Therefore, the main purpose of this study is to help future researchers to identify examples and to select suitable practices or to develop their own ones. It also provides contest of current issues related to the relationship between corporate disclosure and corporate governance and identifies gaps in the current literature that future research may aim to cover. The study examines 34 articles published during the 2007-2013 period. The review of these articles concludes that most of these published studies examined the association between corporate disclosure and one or more of board of directors, ownership construction and audit firm. The current study suggests that researchers can also examine the association between internal audit quality as an internal governance and corporate disclosure. The study reveals that researchers used a disclosure index and content analysis to measure corporate disclosure. However, other techniques can be applied as management earning forecast and the number of analysts.

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The introduction of corporate governance codes in a transitional economy and its impact on compliance with mandatory disclosures

Cited by 4 publications

References 41 publications

Corporate ethics, governance and social responsibility in MENA countries

Corporate ethics, governance and social responsibility in MENA countries

The Impact Of Corporate Governance Mechanisms On Earnings Quality: Evidence From Egypt

The association between corporate governance and corporate disclosure: A critical review

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