IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxy2017i3bp706-726.html
   My bibliography  Save this article

Main Determinants of Financial Reporting Quality in the Lebanese Banking Sector

Author

Listed:
  • Rasha Mahboub

Abstract

The study aims to investigate the potential determinants that may influence the quality of financial reporting of 88 annual reports of a sample of 22 Lebanese banks for the period 2012-2015. Financial reporting quality index with 40 items was used as the dependent variable, while bank specific characteristics of leverage, size, and profitability as well as corporate governance features of board independence, ownership structure, and board size constitute the independent variables. Using multivariate OLS model, the results indicate that financial leverage, ownership structure and board size has significant and positive relationship with financial reporting quality. On the other hand, bank size, profitability and board independence were found to be not statistically significant in explaining the quality of financial reporting of banking sector in Lebanon. The results reveal that better financial reporting quality of the annual reports in banking sector can be achieved by having higher proportion of debts, higher ownership by the shareholders, and higher board size. These findings could be of interest to potential investors, management and regulators in the process of financial reporting quality enhancement.

Suggested Citation

  • Rasha Mahboub, 2017. "Main Determinants of Financial Reporting Quality in the Lebanese Banking Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 706-726.
  • Handle: RePEc:ers:journl:v:xx:y:2017:i:3b:p:706-726
    as

    Download full text from publisher

    File URL: http://ersj.eu/dmdocuments/2017-xx-4-b-53.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Titilope Esther Olorede & Segun Abogun & Johnson Kolawole Olowookere, 2022. "Executive Compensation, Corporate Governance and Financial Reporting Quality: Evidence from listed firms in Nigeria," Istanbul Management Journal, Istanbul University Business School, vol. 0(93), pages 1-19, December.
    2. Thilini Cooray & A. D. Nuwan Gunarathne & Samanthi Senaratne, 2020. "Does Corporate Governance Affect the Quality of Integrated Reporting?," Sustainability, MDPI, vol. 12(10), pages 1-30, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xx:y:2017:i:3b:p:706-726. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.