文章基本信息

标题：Emerging policies and the effectiveness of corporate governance mechanisms on earning quality
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作者：Mohammed Mahdi Obaid ; Muneer Rajab Amrah
期刊名称：International Journal of Research in Business and Social Science
印刷版ISSN：2147-4478
出版年度：2020
卷号：9
期号：3
页码：157-164
DOI：10.20525/ijrbs.v9i3.691
出版社：Society for the Study of Business & Finance
其他摘要：Current study review extant empirical researches on the relationship between CG and EQ. However, the scope of the reviewed studies was shown to vary, most studies on CG and EQ are specific in focus, with different studies focusing on specific aspects or measures of CG. This study evaluates the role of emerging policies and the effectiveness of corporate governance mechanisms on earning quality within a conceptual framework for the Gulf cooperation council. This study concludes that the majority of companies with big board size, higher board independence, and more frequent meetings have improved EQ. Also, the result indicates companies with big audit committee size, a larger number of independent directors, more audit committee meetings and more experts tend to have an increase in EQ. Finally, this review emerged as a framework suitable for assessing the level of EQ disclosed and the relationship between CG and EQ base on GCC policies.