Board characteristics and the level of compliance with IAS 1 in Bahrain
by Abdalmuttaleb M.A. Musleh Al-Sartawi; Fatema Alrawahi; Zakeya Sanad
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 9, No. 4, 2017

Abstract: This paper aims to investigate the association between board characteristics and the level of compliance by Bahraini listed firms with International Accounting Standards (IAS 1). A disclosure index is used to measure the extent of compliance with IAS 1. A multiple linear regression model was used to assess the association of board characteristics with the extent of compliance with mandatory IAS 1 disclosure requirements. The findings indicate that there is a significant and negative relationship between CEO non-duality, board size, ownership of top stockholders, and the level of compliance with IAS 1 disclosure. The results of the analysis provided in this research should be particularly relevant to regulatory bodies and standard setters. This study might also help when formulating forward-looking disclosure strategies by managing the composition and characteristics of the board of directors. Additionally, the study contributes to financial reporting literature relating to the GCC countries, mainly Bahrain.

Online publication date: Wed, 27-Dec-2017

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