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Does government ownership affect corporate governance and corporate disclosure?

Author

Listed:
  • Yaseen Al-Janadi
  • Rashidah Abdul Rahman
  • Abdulsamad Alazzani

Abstract

Purpose - This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach - This study used multivariate analysis to examine the moderating variable. Findings - GO has a moderating negative effect on the association between CG factors [e.g. board size, non-executive directors (NEDs)] and VD, which indicates that GO plays a negative role in the effectiveness of CG. The study also found that audit quality is not affected by the influence of GO, indicating that companies without GO are better than companies with GO in terms of applying the best practices of CG to provide sufficient and high-quality disclosure. Originality/value - This study has important implications for governments to be more effective in implementing the best practices of CG. Additionally, the findings could have implications for authority regulators, policy makers and shareholders to require effective implications for CG to reduce the effects of GO the implementation of best CG practices and the disclosure of quality information.

Suggested Citation

  • Yaseen Al-Janadi & Rashidah Abdul Rahman & Abdulsamad Alazzani, 2016. "Does government ownership affect corporate governance and corporate disclosure?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(8/9), pages 871-890, September.
    • Handle: RePEc:eme:majpps:maj-12-2015-1287
    DOI: 10.1108/MAJ-12-2015-1287
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    Citations

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    Cited by:

    1. Ayman Hassan Bazhair & Mohammed Naif Alshareef, 2022. "Dynamic relationship between ownership structure and financial performance: a Saudi experience," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2098636-209, December.
    2. Doshi, Medha & Jain, Riidhi & Sharma, Dipasha & Mukherjee, Deepraj & Kumar, Satish, 2024. "Does ownership influence ESG disclosure scores?," Research in International Business and Finance, Elsevier, vol. 67(PA).
    3. Mohammed Naif Alshareef, 2024. "Ownership Structure and Financial Sustainability of Saudi Listed Firms," Sustainability, MDPI, vol. 16(9), pages 1-14, April.

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