publication . Article . 2020

The impact of corporate governance on the financial reporting quality in Saudi banks

Ahmed Zakaria Zaki Osemy;
Open Access Arabic
  • Published: 01 Feb 2020 Journal: Global Journal of Economics and Business, volume 8, issue 1, pages 166-179 (issn: 2519-9285, eissn: 2519-9293, Copyright policy)
  • Publisher: Research, Enlightment, Findings Accelerated Applications Development ( REFAAD)
Abstract
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 ...
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Subjects
free text keywords: corporate governance, disclosure, quality, financial reporting, saudi listed companies, lcsh:Industries. Land use. Labor, lcsh:HD28-9999, lcsh:Business, lcsh:HF5001-6182, Business, Accounting, business.industry
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