Show simple item record

dc.contributor.authorEllili, Nejla
dc.date.accessioned2018-03-08T13:06:45Z
dc.date.available2018-03-08T13:06:45Z
dc.date.issued2013
dc.identifier.urihttps://dspace.adu.ac.ae/handle/1/571
dc.descriptionEllili, N. O. D. (2013). The ownership structure, the board of directors and the quality of accounting information. Corporate Ownership and Control, 10, 420-433.
dc.description.abstractHigh quality accounting information is vital for the accuracy of the financial statements, whereas poor quality information may lead to serious economic problems. The recentfinancial crisis hasattractedthe interest of many researchersin determining the factors that mayaffect the quality of accounting information. In this field, our research investigates the possible impact of the ownership structure and of the make-up of the board of directors on the quality of accounting information, using annual data from29 companies listed on the Abu Dhabi Securities Exchange in2008 and 2009. The actual research starts by presenting an appropriate measure of the quality of the accounting information, then developing a model explaining the relationship between the ownership structure, the board of directors and the quality of the accounting information. In the light of our results, we will be able to provide recommendations for helping the companies improvethe quality of their financial reporting.en_US
dc.language.isoenen_US
dc.subjectEarnings Managementen_US
dc.subjectDiscretionary Accrualsen_US
dc.subjectBoard Structureen_US
dc.subjectBoard of Directorsen_US
dc.titleThe ownership structure, the board of directors and the quality of accounting informationen_US
dc.typeArticleen_US
dc.identifier.doihttps://doi.org/10.22495/cocv10i4c4art5


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record