How to cite this paper
Hashed, A & Almaqtari, F. (2021). The impact of corporate governance mechanisms and IFRS on earning management in Saudi Arabia.Accounting, 7(1), 207-224.
Refrences
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Al-Akra, M., Eddie, I. A., & Ali, M. J. (2010). The influence of the introduction of accounting disclosure regulation on mandatory disclosure compliance: Evidence from Jordan. The British Accounting Review, 42(3), 170–186.
Al-bassam, W. M., Ntim, C. G., Opong, K. K., & Downs, Y. (2018). Corporate boards and ownership structure as antecedents of corporate governance disclosure in Saudi Arabian publicly listed corporations. Business & Society, SAGE, 57 (2), 335-377.
Al-bassam, W. M., Ntim, C. G., Opong, K. K., & Downs, Y. (2015). Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations. Business & Society, 1–43.
Al-Janadi, Y., Rahman, R. A., & Alazzani, A. (2016). Does government ownership affect corporate governance and corporate disclosure ? Evidence from Saudi Arabia. Managerial Auditing Journal, 31(8/9), 871–890.
Al-matari, Y. A., Al-Swidi, A. K., & Fadzil, F. H. B. (2012). Corporate Governance and Performance of Saudi Arabia Listed Companies. British Journal of Arts and Social Sciences, 9(I), 1–30.
Al-matari, Y. A., & Al-matari, E. M. (2012). Board of directors , audit committee characteristics and performance of Saudi Arabia listed companies. International Review of Management and Marketing, 2(4), 241–251.
Al-Shaer, H., Salama, A., & Toms, S. (2017). Audit committees and financial reporting quality: evidence from UK environmental accounting disclosures. Journal of Applied Accounting Research, 18(1), 2-22.
Al-Shiab, M., (2003). ‘Financial consequences of IAS adoption: the case of Jordan’, PhD thesis, University of Newcastle Upon-Tyne, UK.
Al-Thuneibat, A. A., Al-Angari, H. A., & Alssad, S. A. (2016). The effect of corporate governance mechanisms on earnings management: evidence from Saudi Arabia. Review of International Business and Strategy, 26(1), 1–45.
Alajlan, W. (2015). Ownership patterns and the Saudi market. Corporate Governance,9(2) 161–186.
Alghamdi, S. A. (2012). Investigation into Earnings Management Practices and the Role of Corporate Governance and External Audit in Emerging Markets: Empirical Evidence from Saudi Listed Companies. (Doctoral dissertation, Durham University)
AlQahtani, S. A. M. (2014). Top Management Teams’ Influence on Strategic Decision Making and Firms’ Outcome in the Case of Saudi Arabia’s Private Sector.(Doctoral dissertation, University of Southampton).
Alshetwi, M. (2016). The Association between Audit Committee Members ’ Multiple Directorship , Ownership and Earnings Management in Saudi Arabia. International Business Research, 9(10), 33–45.
Alsultan, A. S. (2017). Audit Quality , IPOs and Earnings Management : Evidence from Saudi Arabia. (Doctoral dissertation, University of Portsmouth)
Altuwaijri, B., & Kalyanaraman, L. (2016). Is ‘ Excess ’ Board Independence Good for Firm Performance ? An Empirical Investigation of Non-financial Listed Firms in Saudi Arabia. International Journal of Financial Research, 7(2), 84–92.
Alzahrani, Y. A. (2013). The Corporate Governance in Saudi Listed Companies. International Journal of Humanities and Management Sciences (IJHMS), 1(4), 9–11.
Alzahrani, A. M. (2014). Corporate governance and firm performance: a study of public listed companies in the Kingdom of Saudi Arabia. (Doctoral dissertation, Universiti Utara Malaysia).
Alkahtani, F. S. (2013). Current practices of Saudi corporate governance: a case for reform. (Doctoral dissertation, Brunel University)
Arcay, R., & Vazquez, F. (2005). Corporate characteristics, governance rules and the extent of voluntary disclosure in Spain. Advances in Accounting, 21, 299–331.
Ba-Abbad, K. M., & Wan-Hussin, W. N. (2011). Internal corporate governance mechanisms and the level of compliance with mandatory IFRSs disclosure requirements. In In 1st International Conference on Accounting, Business and Economics (ICABEC), Kuala Terengganu, Terengganu, November (pp. 1-2).
Baatour, K., Othman, H. Ben, & Hussainey, K. (2017). The effect of multiple directorships on real and accrual-based earnings management : evidence from Saudi listed firms. Accounting Research Journal, 30 (4), 395-412.
Bathula, H. (2008). Board Characteristics and Firm Performance: Evidence from New Zealand. (Doctoral dissertation, Auckland University of Technology, New Zealand).
Baxter, P. J. (2007). Audit committees and financial reporting quality. (Doctoral dissertation, University of Southern Queensland)
Baxter, P., & Cotter, J. (2009). Audit committees and earnings quality. Accounting & Finance, 49(2), 267–290.
Beneish, M. D., Miller, B. P., & Yohn, T. L. (2012). The impact of financial reporting on equity versus debt markets: Macroeconomic evidence from mandatory IFRS adoption.
Benkel, M., Mather, P., & Ramsay, A. (2006). The association between corporate governance and earnings management: the role of independent directors. Corporate Ownership & Control, 4(3), 65–75.
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to investment efficiency ? Journal of Accounting and Economics, 48(2–3), 112–131.
Bodle, K. A., Cybinski, P. J., & Monem, R. (2016). Effect of IFRS adoption on financial reporting quality Evidence from bankruptcy prediction. Accounting Research Journal, 29(3), 292–312.
Botti, L., Boubaker, S., Hamrouni, A., & Solonandrasana, B. (2013). Corporate governance efficiency and internet financial reporting quality. Review of Accounting and Finance, 13(1), 43-64.
Bova, F. and Pereira, R. (2012), The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: evidence from a developing country, Journal of International Accounting Research. 11(1), 83-111.
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