Corporate governance disclosure in Kuwait

Abstract EN

The purpose of this study was to examine the relationship between corporate governance mechanisms and disclosures for listed companies in Kuwait, focusing, in particular, on the extent to which corporate governance mechanisms affect disclosures of company corporate governance.

The results of a regression analysis indicated that ownership concentration, family members on the board, and debt were critical variables for explaining the relationship between corporate governance mechanisms and corporate governance disclosures, whereas board size, the proportion of non-executive directors, and role duality had no impact on such relationships.