أثر الإفصاح عن معلومات الحاكمية المؤسسية على العوائد غير المحققة لأسهم البنوك التجارية الكويتية

Abstract EN

This study aimed to demonstrate the impact of disclosure of corporate governance information on the unrealized stock returns of Kuwaiti commercial bank.

To achieve this goal, the study was conducted on a sample consisting of three randomly selected commercial banks.

The study found several conclusions, including the existence of a statistically significant effect of disclosure of corporate governance information with its dimensions (board independence, duality, audit committees) on the unrealized stock returns of Kuwaiti commercial bank, and the results also showed that there is a statistically significant impact of the independence of the board of directors, the duality of the position and audit committees on the unrealized stock returns of Kuwaiti commercial banks.

The study made several recommendations, including the necessity of increasing interest in corporate governance and disclosure of its activities, as well as working to improve the independence of the board and the role of audit committees as influential factors in raising the efficiency of corporate governance in commercial banks listed on the Kuwait Stock Exchange.