دور آليات الحوكمة في تحسين ملاءمة معلومات هيكل القياس الهرمي للقيمة العادلة بالتطبيق على البنوك السعودية

Abstract EN

This research aims in general to test the impact Of the application of governance mechanisms to improve the value relevance of fair value measurement information.

specially management-based estimates in the third level of measurer.

hierarchy.

applied on banks that registered in the Saudi stock market, during the quarterly periods for the years 2011 , The researcher used multiple linear regression method to test the hypotheses.

and found that the value relevance of fair value information in the first and second levels measurement hierarchy-which are based on the inputs that can be observed directly or indirectly market - are more than the value relevance of fair value information in the third level of measurement hierarchy, and concluded that all governance mechanisms that applicable to banks under study - specially the percentage of shares owned by institutional investors - play an important role in improving the value relevance Of fair value information.

particularly those identified in the third level of measurement hierarchy.