Al-Khuzaie, Abbas Saad Hamada (2016) Effect of IFRS adoption and corporate governance practices on performance: A study on listed companies in Dubai. Masters thesis, Universiti Utara Malaysia.
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Abstract
This study has been conducted on the financial market of Dubai. The purpose of the study is to
understand the effect of IFRS adoption along with corporate governance characteristics over the
financial performance of listed companies in Dubai. The study has taken return on assets as the
measurement of performance, while IFRS adoption, board independence, board size, and audit
quality as the measurement of CG. Firm size and leverage have been taken as control variables.
The data has been collected from the annual reports and websites of the companies. Regression
analysis is employed to understand the effect of each independent variable on performance. The
study has identified that IFRS adoption; board independence, board size, and audit quality have a
significant effect over financial performance of companies listed in Dubai stock market. The major
contribution of the study is the combined effect of variables, as in the available literature all these
variables have not yet been studied collectively.
Item Type: | Thesis (Masters) |
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Supervisor : | Mat Udin, Noraza |
Item ID: | 6151 |
Uncontrolled Keywords: | IFRS, Corporate governance, Board of director committees, Firm size and ROA. |
Subjects: | H Social Sciences > HF Commerce. > HF5601-5689 Accounting |
Divisions: | Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
Date Deposited: | 30 Mar 2017 15:37 |
Last Modified: | 05 Apr 2021 01:47 |
Department: | Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
Name: | Mat Udin, Noraza |
URI: | https://etd.uum.edu.my/id/eprint/6151 |