The impact of corporate governance on the financial reporting quality in Saudi banks
Author
Source
Global Journal of Economics and Business
Issue
Vol. 8, Issue 1 (29 Feb. 2020), pp.166-179, 14 p.
Publisher
Refaad Center for Studies and Research
Publication Date
2020-02-29
Country of Publication
Jordan
No. of Pages
14
Main Subjects
Financial and Accounting Sciences
Abstract EN
This research aims to define the association between improving the quality of financial reporting process and achieving positive changes in operating income and comprehensive income by means of applying corporate governance requirements in the banks of the KSA.
the research showed a positive relationship and statistically significant association between achieving corporate governance requirements in the Saudi banks (especially the existence of audit committee, board size, number of board committees) and improving the Saudi banks profitability, and consequently, refining the value of financial reporting process.
the study recommends the importance of applying cg requirements in the KSA properly in order to improve the quality of financial reporting process more and more.
this will lead to achieving positive changes in operating income and comprehensive income.
American Psychological Association (APA)
Usaymi, Ahmad Zakariyya Zaki. 2020. The impact of corporate governance on the financial reporting quality in Saudi banks. Global Journal of Economics and Business،Vol. 8, no. 1, pp.166-179.
https://search.emarefa.net/detail/BIM-966145
Modern Language Association (MLA)
Usaymi, Ahmad Zakariyya Zaki. The impact of corporate governance on the financial reporting quality in Saudi banks. Global Journal of Economics and Business Vol. 8, no. 1 (Feb. 2020), pp.166-179.
https://search.emarefa.net/detail/BIM-966145
American Medical Association (AMA)
Usaymi, Ahmad Zakariyya Zaki. The impact of corporate governance on the financial reporting quality in Saudi banks. Global Journal of Economics and Business. 2020. Vol. 8, no. 1, pp.166-179.
https://search.emarefa.net/detail/BIM-966145
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 178-179
Record ID
BIM-966145