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Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates.

ABSTRACT: The present study examines the impact of corporate governance mechanisms on compliance with IFRS and financial reporting quality in some selected Gulf countries. The study aims to investigate this issue using a sample of 98 firms listed in Saudi Arabia, Oman, and the United Arab Emirates over the period from 2015 up to 2018. Descriptive statistics, correlation, and regression analysis are conducted to estimate the results. The results reveal that audit committee attributes have a higher impact on compliance with IFRS and financial reporting quality than other corporate governance mechanisms. Further, the results show that there is no evidence to support that the collective effect of corporate governance mechanisms has changed to be more influential from Saudi GAAP to IFRS. The present study has several contributions and implications. It has a unique contribution as it attempts to compare the effect of corporate governance mechanisms on financial reporting quality and compliance with IFRS among a recent IFRS adopter; Saudi Arabia and early IFRS adopters; Oman and the United Arab Emirates. The study opens valuable insights to regulators, stock markets, practitioners, and academicians in this issue.

SUBMITTER: Almaqtari FA

PROVIDER: S-EPMC7809385 | biostudies-literature | 2021 Jan

REPOSITORIES: biostudies-literature

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Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates.

Almaqtari Faozi A FA Hashed Abdulwahid A AA Shamim Mohd M

Heliyon 20210106 1

The present study examines the impact of corporate governance mechanisms on compliance with IFRS and financial reporting quality in some selected Gulf countries. The study aims to investigate this issue using a sample of 98 firms listed in Saudi Arabia, Oman, and the United Arab Emirates over the period from 2015 up to 2018. Descriptive statistics, correlation, and regression analysis are conducted to estimate the results. The results reveal that audit committee attributes have a higher impact o ...[more]

PMID: 33490662

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Project description:BackgroundComprehensive global data on the health effects of indoor air pollutants are lacking. There are few large population-based multi-air pollutant health assessments. Further, little is known about indoor air health risks in the Middle East, especially in countries undergoing rapid economic development.ObjectivesTo provide multifactorial indoor air exposure and health data, we conducted a population-based study of indoor air pollution and health in the United Arab Emirates (UAE).MethodsWe conducted a cross-sectional study in a population-based sample of 628 households in the UAE. Indoor air pollutants [sulfur dioxide (SO2), nitrogen dioxide (NO2), hydrogen sulfide (H2S), formaldehyde (HCHO), carbon monoxide (CO), and particulate matter] were measured using passive samplers over a 7-day period. Health information was collected from 1,590 household members via in-person interviews.ResultsParticipants in households with quantified SO2, NO2, and H2S (i.e., with measured concentrations above the limit of quantification) were twice as likely to report doctor-diagnosed asthma. Participants in homes with quantified SO2 were more likely to report wheezing symptoms {ever wheezing, prevalence odds ratio [POR] 1.79 [95% confidence interval (CI) 1.05, 3.05]; speech-limiting wheeze, POR 3.53 (95% CI: 1.06, 11.74)}. NO2 and H2S were similarly associated with wheezing symptoms. Quantified HCHO was associated with neurologic symptoms (difficulty concentrating POR 1.47; 95% CI: 1.02, 2.13). Burning incense daily was associated with increased headaches (POR 1.87; 95% CI: 1.09, 3.21), difficulty concentrating (POR 3.08; 95% CI: 1.70, 5.58), and forgetfulness (POR 2.68: 95% CI: 1.47, 4.89).ConclusionsThis study provides new information regarding potential health risks from pollutants commonly found in indoor environments in the UAE and other countries. Multipollutant exposure and health assessments in cohort studies are needed to better characterize health effects of indoor air pollutants.

Dataset Information

Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates.

Publications

Impact of corporate governance mechanism on IFRS adoption: A comparative study of Saudi Arabia, Oman, and the United Arab Emirates.

Similar Datasets

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