العلاقة بين مستوى شفافية القوائم المالية و بين البيئة التنظيمية و المراجع الخارجي و حجم مجلس إدارة الشركة : دراسة لمحتوى القوائم المالية لشركات التأمين في الدول الخليجية

الملخص EN

This study aims to investigate whether there is a relationship between the level of transparency of financial statements of insurance companies and the regulatory environment, external auditor and size of the company’s board of directors in KSA, UAE and Qatar.

It employs content analysis approach to examine 323 financial statements published by 68 insurance companies during 2009-2014.

The regression results show a significant relationship between the level of financial statements’ transparency and the regulatory environment and external auditor, as well as companys size and profitability.

The study recommends stimulating governmental regulations and auditing practices in order to improv transparency of financial reporting.