Does the existence of voluntary audit committees really affect IFRS-required disclosure? The Kuwaiti evidence

Alanezi, Faisal; Albuloushi, Saad

doi:10.1057/jdg.2010.33

Cited by 38 publications

(49 citation statements)

References 51 publications

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“…Besides, prior studies suggest that the level of risk disclosure is associated with corporate governance characteristics (Taylor et al 2008;Oliveira et al 2011), where firms with strong CG structure are more likely to be more effective in financial risk management, hence promote better transparency in financial reporting. Similarly, Alanezi and Albuloushi (2011) revealed that Kuwaiti firms with high level of compliance with the IFRS-mandatory disclosure are more likely to have good CG structure.…”

Section: Review Of Related Literature and Hypotheses Developmentmentioning

confidence: 95%

Financial Instruments Disclosure Practices: Evidence from Malaysian Listed Firms

Adznan

Nelson²

2015

AJAG

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Section: Review Of Related Literature and Hypotheses Developmentmentioning

confidence: 95%

Financial Instruments Disclosure Practices: Evidence from Malaysian Listed Firms

Adznan

Nelson²

2015

AJAG

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“…Hal ini sejalan dengan Teori Keagenan yang menyatakan bahwa manajemen akan berusaha memaksimalkan laba untuk kepentingan mereka sendiri. Manajemen sebagai pihak yang melaksanakan operasi harian perusahaan memiliki kesempatan yang lebih besar untuk mengejar keuntungan pribadi, seperti bonus dan insentif, yang tinggi di mana semuanya ini akan merugikan investor (Alanezi & Albuloushi, 2010;Healy & Palepu, 2001). Oleh karena itu, badan regulasi memaksa perusahaan untuk menyampaikan informasi pada tingkat minimal yang disyaratkan oleh mereka dengan tujuan untuk memperkecil kesenjangan informasi antara manajemen dan investor (Healy, dkk., 2001).…”

Section: Pendahuluanunclassified

Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi

Istiningrum¹

2016

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Abstrak: Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan yang meliputi ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan terhadap pengungkapan wajib. Penelitian ini merupakan penelitian kausalitas. Sampel yang digunakan yaitu 47 perusahaan manufaktur dari 129 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012. Pemilihan sampel dilakukan dengan teknik purposive sampling. Data dianalisis dengan regresi linear berganda. Uji prasyarat analisis meliputi uji normalitas, heteroskedastisitas, linearitas, dan multikolinearitas dilakukan terlebih dahulu. Hasil penelitian menunjukkan bahwa ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan perusahaan tidak berpengaruh terhadap pengungkapan wajib.Kata Kunci: pengungkapan wajib, ukuran perusahaan, umur perusahaan, profitabilitas, leverage, pertumbuhan perusahaan Abstract: Company Characteristics as Antecedent of Mandatory Disclosure of Acounting Information. The objective of this research was to get knowledge about the influence of company characteristics including company size, company age, profitability, leverage, and company growth toward mandatory disclosure. The research was research of causality. The sample used in this research was 47 manufacturing companies from 129 manufacturing companies listed in the Indonesia Stock Exchange in 2012. Purposive sampling was the technique used to select samples. Data was analyzed by using multiple linear regressions. Before multiple linear regressions were conducted, the normality, heteroscedasticity, linearity, and multicolinearity must be met. The results showed that company size, company age, profitability, leverage, and company growth had no effect to mandatory disclosure.

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“…Their studies positively recognize ACs' effectiveness. Alanezi and Albuloushi (2011) advise all listed companies and policy makers to make the formation of an audit committee mandatory thereby increasing the level of mandatory disclosure.…”

Section: Related Research the Effectiveness Of Supervisory Functionsmentioning

confidence: 99%

Effectiveness of Supervisory Boards in Coordination With Audit Committees in China

2012

CBR

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China's supervisory mechanism is peculiar in that it integrated the supervisory board (SB) of the German corporate IntroductionChina's supervisory mechanism is peculiar in for it integrated the supervisory board (SB) of the German corporate governance (CG) model while simultaneously adopting the audit committee (AC) of the Anglo-American model. The AC was already in place in the US and UK long before it was introduced and implemented in China. However, despite their differing periods of existence, comprehensive, systematic regulations and norms govern ACs in these three countries. International regulations and norms for supervision are used as the criteria to examine the performance of the internal supervisory mechanism in China, and to appraise whether the supervisory performance in China has attained international standards. This research uses the two composition characteristics of supervision, independence, and expertise, as a foundation on which the respective effectiveness of SB in China can be appraised.This study compares the regulations of Anglo-American and Chinese systems to identify differences in these systems. The remainder of this paper is organised as follows. Section two introduces the background and question based on the comparison of related regulations. Section three introduces the literature review and Section four describes the research method. Section five presents the empirical findings, and Section six concludes the study.

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Does the existence of voluntary audit committees really affect IFRS-required disclosure? The Kuwaiti evidence

Cited by 38 publications

References 51 publications

Financial Instruments Disclosure Practices: Evidence from Malaysian Listed Firms

Financial Instruments Disclosure Practices: Evidence from Malaysian Listed Firms

Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi

Effectiveness of Supervisory Boards in Coordination With Audit Committees in China

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