The Impact of the Board of Directors Characteristics on the Completeness of Financial Reports in Jordan
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2018, Vol 8, Issue 11
Abstract
The study examined the effect of board of directors on completeness of financial reports of listed companies in Jordan. The study used correlational research design. The data which collected from the published annual financial reports of 172 companies listed in Jordan. The data collected was analyzed using STATA software, and the result showed that there is a positive and significant relationship between board of director (board size, board independence and leadership structure) and completeness of financial reporting. In addition, there is a positive role for the board of directors to oversee the preparation and publication of financial reports. The study hereby recommend that companies to disclose all the items that must be in the annual financial reports as this has become necessary in view of their impact on investor decisions.
Authors and Affiliations
Mithkal Hmoud Salem Alqaraleh, Norsiah Ahmad
Keywords
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- EP ID EP573363
- DOI 10.6007/IJARBSS/v8-i11/4891
- Views 72
- Downloads 0
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