Audit committee characteristics and earnings conservatism in banking sector: empirical study from GCC

The Informativeness of Reported Earnings and Characteristics of the Audit Committee

An information usefulness approach to decision making points out that only the information is regarded as useful that will bring valuable messages to investors and lead to stock price adjustments. This study examines the effectiveness of audit committees in improving earnings quality and informativeness, particularly among family-owned firms. Earnings informativeness was measured through the re...

Determinants of Capital Structure of Banking Sector in Gcc: an Empirical Investigation

This work attempts to identify determinants of capital structure in a sample of commercial banks listed on the Gulf Cooperation Council (GCC) stock markets. To achieve this objective, data about were collected from 47 GCC commercial banks for the period between 2001 and 2010. We find that profitability and liquidity affect banks’ capital structure decision. The major contribution of this study ...

Management Demographic Characteristics, Auditor Choice and Earnings Quality: Empirical Evidence from Iran

Recent accounting and management literature shows that demographic character-istics of top management and corporate performance are related. Accordingly, using a two-stage least squares regression model (2SLS), this study examines the relationship between some management demographic characteristics including CEO tenure, gender and level of education with earnings quality and auditor choice. Sam...

Balance sheet conservatism and audit reporting conservatism

1Division of Accounting, School of Business, NanyangBusiness School, Nanyang Technological University, Singapore 2Leventhal School of Accounting,Marshall School of Business, University of SouthernCalifornia, USA Correspondence Clive Lennox, Leventhal School ofAccounting, Marshall School ofBusiness,University of SouthernCalifornia, 3670TrousdaleParkway, Los Angeles,CA90089,USA. Email: clennox@us...

Online Banking in the GCC