文章基本信息

标题：The Empirical Analysis of Corporate Governance Mechanism and Political Influence on FRQ: An Insight from the Banking Sector in Iraq
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作者：Barzo Mahmoud Qader ; Wan Sallha Yusoff
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2021
卷号：12
期号：20
页码：93-102
DOI：10.7176/RJFA/12-20-08
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The global corporate scandals in the banking industry have gained the government’s attention and other regulatory agencies on the importance of corporate governance, inducing legislation to prevent similar occurrences. Iraq has an emerging economy and corporate governance practices to establish and maintain a quality corporate culture. The study examined corporate governance and political influence on the financial reporting quality (FRQ) of 34 Iraqi banks listed under the 2015 – 2019 stock exchange. Specifically, the study provided a critical literature review on past studies to identify the strength and weaknesses and the literature gap. The study also used secondary data from financial reports. A total sample of 170 observation data was obtained as the analysis unit, selected through market capitalisation. Additionally, multiple linear regression was used to analyse the data using the Stata software. The results showed a positive and significant relationship between board size and FRQ. Conversely, board independence and audit committee independence had insignificant relationships with FRQ. Based on the ownership structure, managerial ownership significantly affected FRQ, whereas the political influence negatively impacted FRQ. Ultimately, the study contributes to the limited literature on the relationship between corporate governance and FRQ in Iraq’s developing economy.
关键词：Corporate Governance;Political Influence;Ownership Structure;FRQ;Iraq