文章基本信息

标题：The Impact of the Board of Directors Characteristics on the Completeness of Financial Reports in Jordan
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作者：Mithkal Hmoud Salem Alqaraleh ; Mithkal Hmoud Salem Alqaraleh ; Norsiah Ahmad 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：11
页码：151-160
DOI：10.6007/IJARBSS/v8-i11/4891
语种：English
出版社：Human Resource Management Academic Research Society
摘要：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.