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Volume :24 Issue : 3 2017      Add To Cart                                                                    Download

Impact of Board Structure on Level of Voluntary Disclosure in Cement Companies Listed in Saudi Stock Exchange

Auther : Mohammed S. Bajaher
Abeer H. Alhejali

This study aims to examine the impact of board structure on the level of voluntary disclosure in cement companies listed in Saudi Stock Exchange for the period from 2012 to 2014. A sample of 13 companies was studied. The dependent variable is voluntary disclosure measured by a developed self-index disclosure. The independent variable is board structure measured by four variables. The four variables are board independence, board size, board, and ownership of management. Also, this study has four control variables: firm size, firm age, financial performance and auditor type. Ordinary lease square was used to test the hypotheses of the study. The findings show that there is variation in the level of voluntary disclosure among Saudi cement companies and that the level of voluntary disclosure is (66.67%), which is considered relatively weak compared with developed countries. A positive relationship is also found between the level of voluntary disclosure and firm size. Further, none of the board structure variables is found to impact voluntary disclosure.

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Nov 19, 2019

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