Financial Reporting and Corporate Governance in Developing Countries: A literature Review
| dc.contributor.author | Barghouthi, Orobah Ali | |
| dc.date.accessioned | 2019-11-11T09:01:18Z | |
| dc.date.available | 2019-11-11T09:01:18Z | |
| dc.date.issued | 2018-07-07 | |
| dc.description.abstract | Transparency is one of those terms that have many facets. It is used in different ways. It can refer to the openness of governmental functions. It can also refer to a country’s economy. Or it can refer to various aspects of corporate governance and financial reporting. The Organisation for Economic Co-operation and Development (OECD, 1998) lists transparency as one element of good corporate governance. Kulzick (2004) and others (Blanchet, 2002; Prickett, 2002) view transparency from a user perspective. According to their view, transparency includes the following eight concepts: accuracy, consistency, appropriateness, completeness, clarity, time- liness, convenience, and governance and enforcement. This paper focuses on just one aspect of transparency – timeliness. | en_US |
| dc.identifier.issn | 2578-0409 | |
| dc.identifier.uri | https://dspace.alquds.edu/handle/20.500.12213/4893 | |
| dc.language.iso | en | en_US |
| dc.publisher | Centre for Research on Islamic Banking & Finance and Business,USA | en_US |
| dc.subject | Financial Reporting | en_US |
| dc.subject | Corporate Governance | en_US |
| dc.subject | APB | en_US |
| dc.title | Financial Reporting and Corporate Governance in Developing Countries: A literature Review | en_US |
| dc.type | Article | en_US |