Emerging policies and the effectiveness of corporate governance mechanisms on earning quality: A conceptual framework for Gulf cooperation council

Mohammed Mahdi Obaid and Muneer Rajab Amrah
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Mohammed Mahdi Obaid: Faculty of Administrative Sciences, Seiyun University, Seiyun, Hadhramout, Yemen
Muneer Rajab Amrah: Faculty of Administrative Sciences, Seiyun University, Seiyun, Hadhramout, Yemen

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 3, 157-164

Abstract: Current study review extant empirical researches on the relationship between CG and EQ. However, the scope of the reviewed studies was shown to vary, most studies on CG and EQ are specific in focus, with different studies focusing on specific aspects or measures of CG. This study evaluates the role of emerging policies and the effectiveness of corporate governance mechanisms on earning quality within a conceptual framework for the Gulf cooperation council. This study concludes that the majority of companies with big board size, higher board independence, and more frequent meetings have improved EQ. Also, the result indicates companies with big audit committee size, a larger number of independent directors, more audit committee meetings and more experts tend to have an increase in EQ. Finally, this review emerged as a framework suitable for assessing the level of EQ disclosed and the relationship between CG and EQ base on GCC policies. Key Words:Earnings Quality, GCC Countries, Corporate Governance, Conceptual model

Date: 2020
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