IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v11y2015i3-4p281-311.html
   My bibliography  Save this article

Corporate governance, organisational power and disclosure by firms in the United Arab Emirates

Author

Listed:
  • Mostafa Kamal Hassan

Abstract

This study examines the association between corporate governance mechanisms and corporate disclosure in the United Arab Emirates (UAE). Hypotheses based on agency theory and organisational power literature are developed and tested on 85 firms listed in Dubai and Abu Dhabi stock exchanges. The study also runs multiple regression tests on two sub-samples (46 financial firms and 39 non-financial firms) in order to provide a richer analysis for the empirical findings. Overall, the results show that the extent of firms' disclosure is positively associated with the number of board committees, debt finance, firm size and firm profitability, while it is negatively related to CEO power. This study's findings direct policymakers attention to the importance of: the composition of the board, the optimal size of the board, governing the type of knowledge required for board members, and revisiting the level of foreign ownership in UAE firms.

Suggested Citation

  • Mostafa Kamal Hassan, 2015. "Corporate governance, organisational power and disclosure by firms in the United Arab Emirates," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 11(3/4), pages 281-311.
    • Handle: RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:281-311
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=71573
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:11:y:2015:i:3/4:p:281-311. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.