The Impact of Corporate Governance Guidance Rules on the Quality of Accounting Information in the Jordanian Public Shareholding Industrial Companies

Ahmad Y Kalbouneh

Abstract


The study aimed to investigate the effect of corporate governance guidance rules (related to: Shareholders' rights protection, General Assembly meetings, the Board of Directors responsibilities, and disclosure and transparency) on the quality of accounting information in the Jordanian Public Shareholding industrial companies. The study also aimed to investigate the extent of application of corporate governance guidance rules by companies. To achieve the study objectives; data related the variables of the study were collected from the study sample composed of (48) companies from the industrial sector listed in Amman Stock Exchange. The hypotheses were tested using monounsaturated sample test, multiple regression as well as averages and standard deviations, to describe the study sample characteristics, frequencies and percentages of the study sample.
The results of the study showed that companies apply the corporate governance guidance rules in all its dimensions, varying degrees. The highest was the guidance rules related to transparency and disclosure: Followed by all of the guidance rules related to the General Assembly meetings and the Board of Directors responsibilities, and finally shareholders' equity. The study also indicated the presence of the impact of the corporate governance guidance rules on the quality of accounting information.

Keywords


Corporate Governance, Accounting Information Quality, Jordanian Public Shareholding companies, Accounting Disclosure.

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