Are socially responsible firms less engaged in earnings management? Evidence from ADX listed companies

Kolsi, Mohamed Chakib; Attayah, Osama F.

doi:10.1504/ijbir.2018.096373

Cited by 11 publications

(14 citation statements)

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“…In the literature, several studies have explored the extent of the non-financial disclosure in the annual reports of the companies in the developed countries while only few studies have emphasized on the GCC or MENA regions. These studies could be classified according to the type of the non-financial disclosure into: Environmental disclosure [14][15][16], social disclosure [17][18][19][20][21][22], and governance disclosure [29][30][31] while few others have considered the overall sustainability disclosure including different dimensions [32,33]. All these studies have used the content analysis of the annuals reports of the listed companies and constructed disclosure indices.…”

Section: Extent Of the Non-financial Disclosurementioning

confidence: 99%

“…In the examination of the social disclosure, there are several studies that have explored the annual reports of the companies across the GCC or/and MENA regions. In fact, there is a consensus on the increasing awareness over the time about the CSR disclosure among the companies in the different analyses of CSR reporting of companies operating in the UAE [17,19,21,22,33,34]. Similarly, there was a consideration of several CSR items disclosed in the annual reports of Qatari companies [35].…”

Section: Extent Of the Non-financial Disclosurementioning

confidence: 99%

“…This research contributes to the existing literature on the ESG disclosure in two important ways. First, this study focuses not only on one type of non-financial disclosure but on a more comprehensive disclosure including environmental, social, and governance information, whereas most previous researches have examined the environmental or/and corporate social responsibility disclosures [14][15][16][17][18][19][20][21][22]. Hence, the ESG disclosure of the listed companies needs to be furtherly explored as well, since this type of disclosure is done, so far, on a voluntary basis.…”

Section: Introductionmentioning

confidence: 99%

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Environmental, Social, and Governance Disclosure, Ownership Structure and Cost of Capital: Evidence from the UAE

Ellili

2020

Sustainability

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The capital structure decision is one of the most vital financial decisions of the corporation that consists of determining the optimal combination of equity and debt for the companies that would reduce the cost of capital. The examination of the capital structure has always gained importance especially in the theoretical and empirical studies while there is no study of the relationship between the environmental, social, and governance (ESG), the ownership structure, and the cost of capital. In this context, this paper aims to examine the potential impacts of the ESG disclosure and ownership structure on the cost of capital by using a sample of 30 companies listed on the UAE financial markets (Abu Dhabi Stock Exchange and Dubai Financial Market) during the period 2010–2019. The data show that there is an increasing trend in the different non-financial corporate disclosures. The empirical results of various models show that the ESG disclosure, the insider and the institutional ownerships have negative and significant impacts on the cost of capital. Furthermore, the environmental and the governance disclosures reduce the cost of capital. This paper demonstrates the strong role played by the ESG disclosure and the ownership structure in reducing the cost of capital for the companies. These results would encourage the companies in implementing the best practices of the non-financial disclosures and regulating their corporate governance mechanisms.

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Section: Extent Of the Non-financial Disclosurementioning

confidence: 99%

Section: Extent Of the Non-financial Disclosurementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Environmental, Social, and Governance Disclosure, Ownership Structure and Cost of Capital: Evidence from the UAE

Ellili

2020

Sustainability

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“…Corporate managers willing to invest abroad must pay attention to the general JFC 27,4 attitudes of investee societies towards corruption. Kolsi and Attayah (2018a) measured the impact of honest activities and ethical standards on earnings management and the quality of financial reports and found that the firms' ethical and social commitment improves the quality of reporting Further, Xu and Yano (2017) argued that the possibility of corruption adversely affects firms' ability to innovate. Murphy et al (1991) noted that corruption increases business risk, transaction costs and negatively affects innovation activities.…”

Section: Corruption Disclosure and Performancementioning

confidence: 99%

Does anti-corruption disclosure affect banking performance?

Nobanee

Atayah

Mertzanis

2020

JFC

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Purpose This paper aims to test the levels of anti-corruption disclosure and its implication on the banking performance of both conventional and Islamic banks listed on the Abu Dhabi Securities Exchange and Dubai Financial Market. Design/methodology/approach The authors have used the content analysis to identify the levels of anti-corruption disclosure in the banks’ annual reports. They have also used the two-steps generalized method of moments (GMM) regression applied to dynamic panel data analysis to examine the effect of the anti-corruption disclosure on the banking performance. Findings The empirical results show that the anti-corruption disclosure is at low levels for all banks and conventional and Islamic banks samples. The results also show no significant differences in the anti-corruption disclosure between Islamic and conventional banks. The results of the two-steps GMM regression applied to dynamic panel data analysis show a negative and significant impact of the levels of anti-corruption disclosure on the bank’s performance for both all banks and conventional banks; the results of the dynamic panel data analysis show an insignificant impact of anti-corruption discloser for the Islamic banks' sample. Practical implications The findings recommended a comprehensive framework of anti-corruption disclosure to the central banks and financial market regulators to enhance anti-corruption practices within the financial institutions to increase transparency and enhance their performance. Originality/value Fighting against anti-corruption is essential for financial institutions. This paper is the first study that examined the extent of anti-corruption levels and their effect on banking performance for both Islamic and conventional banks operates in the UAE. The findings help in enhancing reporting practices in terms of anti-corruption to improve transparency and performance in the banking sector.

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“…The financial reports are the main output of the accounting process since they are the base for the internal and external users' economic decisions, and their reliability is vital in developing adequate and correct decisions (Kolsi & Attayah, 2018). The auditors' role is significant to verify financial reports' fairness and increase financial reports' reliability.…”

Section: Introductionmentioning

confidence: 99%

Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities

Atayah¹,

Alshater²

2021

IJDAR

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This study aims to review the existing literature on audit and tax in the context of emerging technologies, besides providing future research agenda. A meta literature approach by combining bibliometric and content analysis was adopted to analyze 154 relevant English articles published in Scopus indexed journals, published over the last 35 years. Using RStudio, VOSviewer, and Microsoft Excel. Quantitative findings reveal that the USA is the top contributor and the most cited in the world. Brigham Young University, on the institutional level, is the most relevant affiliation. Concerning publication number, the Journal of Emerging Technologies in Accounting is the most relevant source. At the same time, the most cited source is the Decision Sciences journal. While the most prolific author is Miklos Vasarhelyi. Moreover, the emerging technologies, including big data, blockchain, and artificial intelligence, have significantly drawn accounting scholars interest from 2015 and thereafter. From the perspective of qualitative findings, the main focus shows that employing advanced technologies offers promising opportunities to mitigate the risk of tax evasion and enhance the auditors' efficiency. The content analysis reports two mainstreams tax and audit; each one is classified into three sub-streams, big data, artificial intelligence, and blockchain. This study contributes to present a clear and coherent understanding of the relevant exact literature and propose future research. However, the study review confines only on audit and tax fields, relying on the Scopus database.

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Are socially responsible firms less engaged in earnings management? Evidence from ADX listed companies

Cited by 11 publications

References 0 publications

Environmental, Social, and Governance Disclosure, Ownership Structure and Cost of Capital: Evidence from the UAE

Environmental, Social, and Governance Disclosure, Ownership Structure and Cost of Capital: Evidence from the UAE

Does anti-corruption disclosure affect banking performance?

Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities

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