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https://ptsldigital.ukm.my/jspui/handle/123456789/497854Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | Romlah Jaffar, Assoc. Prof. Dr. | - |
| dc.contributor.author | Alsheikh Warda Hodaed (P86004) | - |
| dc.date.accessioned | 2023-10-13T08:13:05Z | - |
| dc.date.available | 2023-10-13T08:13:05Z | - |
| dc.date.issued | 2021-08-02 | - |
| dc.identifier.other | ukmvital:124863 | - |
| dc.identifier.uri | https://ptsldigital.ukm.my/jspui/handle/123456789/497854 | - |
| dc.description | Corporate governance aims to provide effective internal monitoring mechanisms that reduces information asymmetry and improves transparency in reporting practices. However, there are other factors that can weaken/strengthen the monitoring role of corporate governance of firms. The study investigates whether the relationship between corporate governance mechanisms and the level of voluntary risk disclosure (VRD) can be moderated by the implementation of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards and corporate life cycle. New corporate governance mechanisms introduced in this study are Risk Management Committee (RMC) effectiveness and Shariah Supervisory Board (SSB) effectiveness. The sample of study consists of financial firms listed on Saudi Stock Exchange (Tadawul) during the years of 2013–2017. Data were collected from companies' annual reports using content analysis method. The results of regression analysis show that the RMC and SSB effectiveness have a positive impact on level of VRD. Additionally, the results also show that RMC and SSB are associated with higher level of VRD of mature-stage firms. However, the implementation of AAOIFI standards does not influence on the relationship between these internal corporate governance mechanisms and level of VRD. The study enhances the current understanding on the importance of corporate governance mechanisms to reduce the information asymmetries between firms and investors. Further, the results provide evidence that RMC and SSB may be used as channels to improve the level of voluntary risk disclosure. A strong relationship between SSB and VRD as well as between RMC and VRD for more mature firms is economically justified and proven from the finding of the study. Market participants could utilize this finding for evaluating corporate reporting transparency. The findings may also useful to accounting and regulatory bodies by providing information about the influence of risk disclosure which help to find solutions to improve the reporting of risk information in Saudi financial sector.,Ph.D. | - |
| dc.language.iso | eng | - |
| dc.publisher | UKM, Bangi | - |
| dc.relation | Faculty of Social Sciences and Humanities / Fakulti Sains Sosial dan Kemanusiaan | - |
| dc.rights | UKM | - |
| dc.subject | Corporate governance -- Saudi Arabia | - |
| dc.subject | Investments | - |
| dc.subject | Foreign -- Saudi Arabia | - |
| dc.subject | Universiti Kebangsaan Malaysia -- Dissertations | - |
| dc.subject | Dissertations, Academic -- Malaysia | - |
| dc.title | The moderating role of AAOIFI implementation and corporate life cycle on the relationship between corporate governance and voluntary risk disclosure in Saudi Arabia | - |
| dc.type | Theses | - |
| dc.format.pages | 219 | - |
| dc.identifier.callno | HD2741.A437 2021 tesis | - |
| dc.identifier.barcode | 004937(2020) | - |
| Appears in Collections: | Faculty of Social Sciences and Humanities / Fakulti Sains Sosial dan Kemanusiaan | |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| ukmvital_124863+SOURCE1+SOURCE1.0.PDF Restricted Access | 2.47 MB | Adobe PDF |  View/Open |
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