Corporate Governance and Financial Reporting Quality: Preliminary Evidence from Saudi Arabia

Al-Khonain, S.; Al-Adeem, K.

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Title	Corporate Governance and Financial Reporting Quality: Preliminary Evidence from Saudi Arabia
Authors	Al-Khonain, S. Al-Adeem, K.
ORCID
Keywords	корпоративне управління корпоративное управление corporate governance фінансова звітність финансовая отчетность financial Statements фінансові аналітики финансовые аналитики financial analysts прозорість звітності прозрачность отчетности transparency of reporting інвестори инвесторы investors Саудівська Аравія Саудовская Аравия Saudi Arabia
Type	Article
Date of Issue	2020
URI	https://essuir.sumdu.edu.ua/handle/123456789/77492
Publisher	Sumy State University
License	Copyright not evaluated
Citation	Al-Khonain, S., Al-Adeem, K. (2020). Corporate Governance and Financial Reporting Quality: Preliminary Evidence from Saudi Arabia. Financial Markets, Institutions and Risks, 4(1), 109-116. http://doi.org/10.21272/fmir.4(1).109-116.2020.
Abstract	The investment climate in the country depends largely on the level of confidence of potential investors, which actualizes the need to provide transparent and quality financial reporting to economic entities. Powerful corporations that have established an effective corporate governance mechanism are able to provide high competitive advantage over the long term, contributing to their financial and economic stability. The purpose of the article is to determine the impact of corporate governance mechanisms on the quality of a company’s financial statements. The corporate governance rules in force in Saudi Arabia were developed in 2006, then revised twice in 2009 and 2015, and only finally approved in 2017.
Appears in Collections:	Financial Markets, Institutions and Risks (FMIR)