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RISS 인기검색어
- 검색키워드
- 저자 : Shehabaddin Abdullah A. AL-DUBAI (검색결과 2 건)
- 무료
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The Relationship between Risk Disclosure and Firm Performance
Shehabaddin Abdullah A. AL-DUBAI,Abeer M. M. ABDELHALIM 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.6
This study aims to examine the moderating effect of risk management disclosure on the relationship between risk disclosure and firm performance as an attempt to contribute to the increasing body of literature concerning risk management disclosure by extracting new evidence from a fast-growing economic environment in Saudi Arabia. We used content analysis of cross-sectional data extracted from the audited annual reports of 72 non-financial Saudi listed firms in various non-financial sectors for the year 2018. Research hypotheses have been tested by using two robust statistical models (MM-Estimator Model and Robust Regression Model). The findings showed no evidence that risk disclosure and risk management disclosure matter concerning firm performance measured by the average of earning per share EPS when they are examined individually. However, when the moderating effect of risk management disclosure is considered, the results become significantly positive. These outcomes could explain one of the main reasons of the different and dissimilar findings of previous studies, which investigate the impact of risk disclosure and risk management disclosure on firm performance individually. Also, the results of this paper will help practitioners to reconsider the interacting relations of their risk disclosure and risk management disclosure actions on firm’s performance.
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Involvement of Board Chairmen in Audit Committees and Earnings Management: Evidence from Malaysia
AL-ABSY, Mujeeb Saif Mohsen,ISMAIL, Ku Nor Izah Ku,CHANDREN, Sitraselvi,AL-DUBAI, Shehabaddin Abdullah A. Korea Distribution Science Association 2020 The Journal of Asian Finance, Economics and Busine Vol.7 No.8
This paper investigates the effect of the involvement of the board chairman in the audit committee (AC) on earnings management (EM). It examines Bursa Malaysia-listed companies with the lowest positive earnings for the years 2013 to 2015. The Modified Jones Model by Kasznik (1999) was used to determine discretionary accruals. An AC that includes its board chairman as an ordinary member is associated with greater discretionary accruals. However, a board chairman who is also the chairman of the AC does not seem to influence discretionary accruals. This paper supports the agency theory and policy-makers' efforts to prevent board chairmen from sitting on ACs. It is the first study that uses the agency theory to describe the association between the board chairman's involvement in the both AC and EM. This study alerts policy-makers, stakeholders and researchers to the influence of a board chairman serving on the AC in curbing EM. Furthermore, it provides empirical evidence that the majority of Malaysian companies whose board chairmen are involved in the AC appoint the chairman as an ordinary member of the AC. This indicates that executive directors may affect such actions. Hence, more policies are needed to improve AC independence.
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