On the influence of the board’s financial education on voluntary disclosure: Evidence from Saudi Arabia

Sweiti, Ibrahim M.

International Journal of Advanced and Applied Sciences

Int. j. adv. appl. sci.

EISSN: 2313-3724

Print ISSN: 2313-626X

Volume 4, Issue 2 (February 2017), Pages: 128-133

Title: On the influence of the board’s financial education on voluntary disclosure: Evidence from Saudi Arabia

Author(s): Ibrahim M. Sweiti *

Affiliation(s):

Accounting Department, College of Business and Economics (CBE), Qassim University, Buraydah, Saudi Arabia

https://doi.org/10.21833/ijaas.2017.02.021

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Abstract:

In this paper, we try to study the effect of the board financial education on voluntary disclosure using a panel of 60 KSA listed companies from different sectors during 2011-2015. The effect of corporate governance mechanisms is also evoked. Especially, the board size, duality and independence are studied. Our results highlight that the board financial education can be considered as a robust determinant of voluntary disclosure in KSA since it can positively affect the voluntary disclosure level. We find also that the corporate governance mechanisms still having a strong explanatory power.

This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

Keywords: Voluntary disclosure, Corporate governance, Board financial education, Agency theory

Article History: Received 15 December 2016, Received in revised form 16 February 2017, Accepted 20 February 2017

Digital Object Identifier:

https://doi.org/10.21833/ijaas.2017.02.021

Citation:

Sweiti IM (2017). On the influence of the board’s financial education on voluntary disclosure: Evidence from Saudi Arabia. International Journal of Advanced and Applied Sciences, 4(2): 128-133

http://www.science-gate.com/IJAAS/V4I2/Sweiti.html

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