Corporate Governance Mechanisms and Voluntary Disclosure in Saudi Arabia

By Yaseen Al-Janadi, Rahayu Abdul Rahman, Normah Omar. 2013

205 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/758c96fd8b30326b25993d5ff06581a869030a13

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1. Waleed M. Al-Bassam
2. Khaleed Omair Alotaibi
3. Yvonne Downs
4. P. Rahman
5. Kwaku Opong
6. P. Fahad
7. Collins G. Ntim

Citations in the corpus

• Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations (2018, methodology): “…Saudi corporate context, notably by Hussainey and Al-Nodel (2008), Al-Nodel and Hussainey (2010), Alshehri and Solomon (2012), Piesse et al. (2012), Al-Janadi et al. (2013) and Al-Moataz and Hussainey (2015), our study differs from existing ones in terms of: (i) its explicit construction of a…”
• Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “Second, Al-Janadi et al (2013) examined the impact of corporate governance on voluntary disclosure, whereas Alsaeed (2006) examined the impact of fi rm characteristics on voluntary disclosure, and Habbash et al (2015) examined the determinants of voluntary disclosure in Saudi Arabia.”
• Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia (2016, background): “Third, Al-Janadi et al. (2013) examine only two years (2006-2007) both of which are date and use a small sample size of only 87 annual reports.”
• Corporate governance and risk disclosure: evidence from Saudi Arabia (2019, unknown): “Agency theory supports the separation of management and control functions and argues that separating the two positions could enhance board accountability and independence (Barako et al., 2006), and could positively affect the disclosure quality (Abdel-Fattah, 2008; Al-Janadi et al., 2013).”
• Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, unknown): “Thus, it could be argued that disclosure is often aimed at providing high quality financial information that can reduce information asymmetry and thus useful for market efficiency and decision-making (Abdul Karim, 2005, 2012; Al-Janadi et al., 2016; Al-Janadi et al., 2013; von Alberti-Alhtaybat et a”
• Impact of corporate governance on CSR disclosure (2020, background): “Moreover, Agency Theory claimed that CEO duality improves the chairman’s decision-making power and reflects on disclosures (Al-Janadi et al. 2013).”