Corporate Governance Disclosure in Kuwait

Authors

  • Mejbel T. Al-Saidi Public Authority for Applied Education and Training image/svg+xml
  • Bader A. Al-Shammari Public Authority for Applied Education and Training image/svg+xml
  • Michael Page University of Portsmouth image/svg+xml

DOI:

https://doi.org/10.34120/ajas.v21i1.871

Keywords:

Corporate Governance, Corporate governance disclosure, Kuwait Stock Exchange (KSE)

Abstract

The purpose of this study was to examine the relationship between corporate governance mechanisms and disclosures for listed companies in Kuwait, focusing, in particular, on the extent to which corporate governance mechanisms affect disclosures of company corporate governance. The results of a regression analysis indicated that ownership concentration, family members on the board, and debt were critical variables for explaining the relationship between corporate governance mechanisms and corporate governance disclosures, whereas board size, the proportion of non-executive directors, and role duality had no impact on such relationships.

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Author Biographies

Mejbel T. Al-Saidi, Public Authority for Applied Education and Training

Earned his Ph.D. at the University of Portsmouth, UK in 2010. His is currently Assistant Professor at College of Business Studies at Public Authority for Applied Education and training, Kuwait. His research interests focus on corporate governance mechanisms and their role in improving the firm performance and value, corporate governance disclosure, accountability, and financial engineering.

Bader A. Al-Shammari, Public Authority for Applied Education and Training

Earned his Ph.D. at the University of Westerm Australia, Perth in 2005, Currently he is an associate professor of College of Business Studies, the Public Authority for Applied Education and Training, Kuwait, He is an editorial board member of Afro-Asian Journal of Finance and Accounting. He has research interest in enforcement and compliance with Internationl Financial reporting Standards by the Middle Easten countries, voluntary disclosure, corporate govermance and cost of quality reporting.

Michael Page, University of Portsmouth

Professor of Accounting, research interests include the Turnbull Report (Internal audit and risk management), small and medium businesses, corporate governance, conceptual frameworks for financial reporting and metaphor and epistemic communities. His doctoral research supper visions have included financial reporting in an emerging economy and corporate governance and performance.

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Published

2014

How to Cite

Al-Saidi, M. T., Al-Shammari, B. A., & Page, M. (2014). Corporate Governance Disclosure in Kuwait. Arab Journal of Administrative Sciences, 21(1), 69–104. https://doi.org/10.34120/ajas.v21i1.871

Issue

Vol. 21 No. 1 (2014)

Section

Accounting