Impact of audit committee and operating assessment on accounting and market performance of conventional and Islamic banks in Saudi Arabia

Journal of financial reporting & accounting, Год журнала: 2025, Номер unknown

Опубликована: Апрель 17, 2025

Purpose This paper aims to analyze and compare the impact of audit committee characteristics bank operating performance assessment, based on five bank’s parameters framework, accounting market Islamic conventional banks in Saudi Arabia for period 2014–2023. Design/methodology/approach Multiple regression is used test 16 hypotheses relationship between 6 independent variables 2 dependent both types banks. Findings Results indicate none features affect profitability but performance, size independence have significant positive effects while only frequency meetings case The assessment capital adequacy, asset quality, management, earnings, liquidity (CAMEL) revealed a management efficiency earnings quality banks, profitability. With regard adequacy has effect control variables, age associated with Year negative value especially during post-COVID-19 period. Research limitations/implications findings this study important implications bankers, depositors regulators their decision choices policy-making, respectively. Originality/value makes noteworthy contribution current literature banks’ profile Arabia.

Язык: Английский

The impact of corporate governance on narrative disclosure tone: a machine learning approach

Journal of Applied Accounting Research, Год журнала: 2024, Номер unknown

Опубликована: Дек. 19, 2024

Purpose This study examines the influence of corporate governance indicators (CGIs) on textual tone nonfinancial firms in a developing economy. Design/methodology/approach The data from 1,250 annual reports listed Pakistan are collected for 10 years. narrative disclosure (NDT) is derived using sentiment analysis reports, resulting six distinct NDT scores. CGIs also extracted reports. fixed effects model used as primary analytical tool, supplemented by machine learning-based linear regression. System GMM and two-stage least squares regressions employed robustness checks. Findings findings reveal that most significantly all NDTs. These results align with existing theoretical literature, except those related to audit committee independence gender diversity. Research limitations/implications limited use source disclosures. Future research might employ other sources, such earning press releases social media. Practical implications Within unique regulatory environment Pakistan, offers insights regulators enhance efficacy independent directors, discourage concentrated ownership promote inclusion women board subcommittees establish authenticity Originality/value adds literature determinants NDT. It underscores importance understanding informed investor decision-making restoring confidence. Moreover, it contributes focusing NDTs exploring interplay between tone.

Язык: Английский