Three Essays on Corporate Governance, Accounting Conservatism and Corporate Financial Decisions
This thesis consists of three essays on corporate governance, accounting conservatism and corporate financial decisions in the GCC region. It is found that Saudi firms with ruling-family directors practise less accounting conservatism, but that this effect is negated following regulatory changes in...
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| Format: | Thesis |
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Curtin University
2020
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| Online Access: | http://hdl.handle.net/20.500.11937/81958 |
| _version_ | 1848764453414240256 |
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| author | Alqahtani, Jubran |
| author_facet | Alqahtani, Jubran |
| author_sort | Alqahtani, Jubran |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This thesis consists of three essays on corporate governance, accounting conservatism and corporate financial decisions in the GCC region. It is found that Saudi firms with ruling-family directors practise less accounting conservatism, but that this effect is negated following regulatory changes in 2010 when corporate governance regulations became mandatory.
Family-controlled firms in GCC have lower cash holdings than their non-family-controlled counterparts and tend to reduce cash in the growth, mature and shakeout stages of a firm's life cycle.
Firms with busyness of directors in GCC increase cash holdings and SG&A expenses; decrease capital expenditure and performance. |
| first_indexed | 2025-11-14T11:19:36Z |
| format | Thesis |
| id | curtin-20.500.11937-81958 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:19:36Z |
| publishDate | 2020 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-819582022-12-09T03:27:09Z Three Essays on Corporate Governance, Accounting Conservatism and Corporate Financial Decisions Alqahtani, Jubran This thesis consists of three essays on corporate governance, accounting conservatism and corporate financial decisions in the GCC region. It is found that Saudi firms with ruling-family directors practise less accounting conservatism, but that this effect is negated following regulatory changes in 2010 when corporate governance regulations became mandatory. Family-controlled firms in GCC have lower cash holdings than their non-family-controlled counterparts and tend to reduce cash in the growth, mature and shakeout stages of a firm's life cycle. Firms with busyness of directors in GCC increase cash holdings and SG&A expenses; decrease capital expenditure and performance. 2020 Thesis http://hdl.handle.net/20.500.11937/81958 Curtin University fulltext |
| spellingShingle | Alqahtani, Jubran Three Essays on Corporate Governance, Accounting Conservatism and Corporate Financial Decisions |
| title | Three Essays on Corporate Governance, Accounting Conservatism and Corporate Financial Decisions |
| title_full | Three Essays on Corporate Governance, Accounting Conservatism and Corporate Financial Decisions |
| title_fullStr | Three Essays on Corporate Governance, Accounting Conservatism and Corporate Financial Decisions |
| title_full_unstemmed | Three Essays on Corporate Governance, Accounting Conservatism and Corporate Financial Decisions |
| title_short | Three Essays on Corporate Governance, Accounting Conservatism and Corporate Financial Decisions |
| title_sort | three essays on corporate governance, accounting conservatism and corporate financial decisions |
| url | http://hdl.handle.net/20.500.11937/81958 |