The role of stock exchange efficiency in earnings quality: Evidence from the MENA region

Hassan, Enas A.

doi:10.1016/j.ribaf.2017.07.097

Cited by 4 publications

(3 citation statements)

References 44 publications

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“…In a study comprising listed companies in the MENA region, E. A. Hassan (2018) reports a negative relationship between stock exchange efficacy and political, legal and economic factors, on the one hand, and the quality of disclosure, on the other.…”

Section: Quality Of Disclosurementioning

confidence: 99%

“…Nasr and Ntim (2018) conclude that good corporate governance mechanisms are responsible for boosting the level of accounting conservatism in Egypt. In a study comprising listed companies in the MENA region, E. A. Hassan (2018) reports a negative relationship between stock exchange efficacy and political, legal and economic factors, on the one hand, and the quality of disclosure, on the other.…”

Section: Literature Review For Corporate Governance In the Middle Eas...mentioning

confidence: 99%

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Corporate governance in the Middle East and North Africa: A systematic review of current trends and opportunities for future research

Farah

Elias

Aguilera

et al. 2021

Corporate Governance

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Research Question/Issue: We systematically review the corporate governance (CG) literature on the Middle East and North Africa (MENA), organize it into six main themes and their subthemes, and propose several opportunities for future research.Research Findings/Insights: We highlight CG's unique characteristics in the MENA region as well as differences and similarities across MENA countries. We shed light on how organizations are governed in this region especially that their ownership structures are centered on families and the state, and that Islam plays a major role in their governance. Our review establishes a solid foundation for future research directed at CG practices in the MENA region and encourages policymakers and practitioners to improve CG in the region.Theoretical/Academic Implications: To the best of our knowledge, this is the first systematic literature review covering CG in the MENA region. In an effort to encourage the continuing evolution of this research stream and augment its contributions to the broader CG literature, we develop an extensive research agenda focusing on several key topics that deserve further attention such as ownership and countries' political regimes, family business and royal families, Sharia law, and executive compensation, among others.Practitioner/Policy Implications: This review invites policymakers and investors to consider implementing better policies aimed at improving CG practices, specifically by fomenting transparency, developing financial markets, providing stronger protections for minority shareholders, and enhancing compliance with existing and new regulations.corporate governance, board of directors, financial disclosure, Middle East and North Africa (MENA), ownership 1 | INTRODUCTION Corporate governance (CG) research has exploded over the past few decades and adopted different perspectives from management, finance, and sociology, among other fields. Significant corporate scandals, public protests against excessive managerial greed (Dorff, 2014), the recklessness of some major financial institutions leading to the 2008 financial crisis (Aguilera et al., 2016), and heightened attention to sustainability (Jamali et al., 2008) have played a role in scholars' and practitioners' growing interest in CG. This governance

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Section: Quality Of Disclosurementioning

confidence: 99%

Section: Literature Review For Corporate Governance In the Middle Eas...mentioning

confidence: 99%

Corporate governance in the Middle East and North Africa: A systematic review of current trends and opportunities for future research

Farah

Elias

Aguilera

et al. 2021

Corporate Governance

View full text Add to dashboard Cite

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“…However, little work is carried out while examining the efficiency of the heterogeneous accounting system. [15,23] demonstrated that earnings quality affects manager productivity, and [24] discussed the possibility of companies adopting IFRS after the IFRS is enforced.…”

Section: Introductionmentioning

confidence: 99%

The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies

Awan²,

Ren³

et al. 2022

PLoS ONE

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International Financial Reporting Standards (IFRS) ’s adoption increased attention to International Accounting Standard Regulations worldwide. It has opened the door for empirical analysis having different perceptions of mandatory IFRS adoption. This paper’s main objective is to examine the impact of accounting quality and IFRS adoption on Pakistan’s banking sector efficiency. We have employed the Malmquist productivity index, Roychowdhury’s Earnings Management, and modified learner index to conduct the empirical analysis. The results mean how much banking sector efficiency is affected by accounting quality and IFRS adoption. The results demonstrate that the banking sector efficiency significantly increases through accounting quality and IFRS. Furthermore, it can be seen that the foreign banks’ efficiency in Pakistan is less than other banks compared to public or private banks. Additionally, more earnings timeliness has been noted in large banks than medium and small banks in Pakistan. Preferably, the practice of quality accounting relies on disclosed information through financial statements. In contrast, the organizations may evade the losses once the information quality is precise and appropriate. The study provides valuable information to managers and other stakeholders.

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Does confucianism influence corporate earnings management?

Zhu

Huang

et al. 2021

Research in International Business and Finance

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The role of stock exchange efficiency in earnings quality: Evidence from the MENA region

Cited by 4 publications

References 44 publications

Corporate governance in the Middle East and North Africa: A systematic review of current trends and opportunities for future research

Corporate governance in the Middle East and North Africa: A systematic review of current trends and opportunities for future research

The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies

Does confucianism influence corporate earnings management?

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