Title Corporate Governance and IFRS in the Middle East Compliance with International Financial Reporting Standards

Published Milton : Taylor & Francis Group, 2022

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Description 1 online resource (261 p.) Series Routledge Studies in Corporate Governance Ser Routledge Studies in Corporate Governance Ser Contents Intro -- Half Title -- Series Page -- Title Page -- Copyright Page -- Dedication -- Contents -- Figure and Tables -- 1. Introduction -- Overview -- Existing Gaps -- Statement of Significance -- Rationale -- Structure of the Book -- References -- 2. The GCC Context -- Introduction -- Economy -- Capital Markets -- Legislation -- Accounting Standards -- IFRS Adoption in GCC Member States -- Enforcement -- The Enforcement Process in Kuwait -- The Enforcement Process in Bahrain -- The Enforcement Process in Oman -- The Enforcement Process in Qatar -- The Enforcement Process in Saudi Arabia The Enforcement Process in the UAE -- Corporate Governance -- Corporate Governance Codes in GCC Countries -- Comparison of Corporate Governance among GCC Member States -- Summary -- References -- 3. International Financial Reporting Standards (IFRS) -- Introduction -- The Concept of IFRS -- Organizational Structure of Setting Accounting Standards -- IASB Pronouncements -- National Accounting Standards and IFRS -- Theories Supporting Compliance with IFRS -- Institutional Theory -- Signaling Theory -- Legitimacy Theory -- Motivations Toward the Adoption of IFRS -- Accounting Harmonization Financial Reporting Quality -- Value Relevance of Accounting Information -- IFRS Compliance -- IFRS Compliance in Developed Countries -- Determinants of IFRS Compliance -- Listing Status -- Firm Size -- Industry Type -- Culture and Environment -- Cost-Benefit Analysis -- Cost of Capital -- IFRS Compliance in Developing Countries -- IFRS Compliance in the Middle East -- Determinants of IFRS Compliance in the Middle East -- Firm Size -- Culture and Environment -- Industry Type -- Cost-Benefit Analysis -- Summary -- References -- 4. Corporate Governance -- Introduction The Concept of Corporate Governance -- Corporate Governance Principles -- Ensuring the Basis for Effective Corporate Governance -- The Rights of Shareholders and Key Ownership Functions -- Institutional Investors, Stock Markets, and Other Intermediaries -- The Role of Stakeholders in Corporate Governance -- Disclosure and Transparency -- The Responsibilities of the Board -- The Implementation of Corporate Governance Codes -- Corporate Governance in Developed Countries -- Corporate Governance in Developing Countries -- Corporate Governance in the Middle East -- Summary -- References 5. Corporate Governance and IFRS Compliance -- Introduction -- Theoretical Perspectives of Corporate Governance and Financial Disclosure -- Agency Theory -- Stakeholder Theory -- Stewardship Theory -- Resource Dependency Theory -- Corporate Governance and IFRS Compliance -- Corporate Governance and Financial Reporting in Developed Countries -- Board Independence -- Board Size -- Chief Executive Officer Duality -- Ownership Structure -- Audit Committee -- External Auditor -- Corporate Governance and Financial Reporting in Developing Countries Notes Description based upon print version of record Corporate Governance and Financial Reporting in the Middle East Subject Corporate governance -- Persian Gulf Region Corporation reports -- Persian Gulf Region Financial statements -- Persian Gulf Region Corporations -- Persian Gulf Region -- Accounting Form Electronic book Author Darwish, Tamer K Nimer, Khalil ISBN 9781000803679 1000803678

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