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THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW

Year 2013, Volume: 5 Issue: 2, 251 - 260, 01.12.2013

Abstract

This research aims to determine the relationship between Corporate Governance (CG) and Transparency & Disclosures (T&D) in State Owned Enterprises (SOEs). Investigating this relationship is necessary as SOEs and Public-Private Joint ventures are continually increasing and they are facing many challenges which are different in nature from totally public or totally private sectors. In addition, they differ in many aspects like T&D requirements, and how they react to their societies. Enhancing T&D environment will lead to more positive impacts on societies. Moreover, assessing the adoption of the latest standards such as International Financial Reporting Standards (IFRS), its impact on T&D environment focusing on SOEs is covered. To achieve the aim of this research, prior literature review is discussed in order to make the relationship between CG and T&D more understandable. The last section of the research offers some conclusions and recommendations

References

  • Allan Sloan of Fortune (2011), The Difference in Transparency and Disclosure, http://blog.smu.edu/maguireethics/2011/11/01/the-difference-in-transparency-and- disclosure-from-allan-sloan-of-fortune/, [Accessed 11/2/2011]
  • Bremer, J. (2012), “Transparency of Egypt’s public-private joint ventures”,
  • Towards New Arrangements for State Ownership in the Middle East and North Africa: OECD, pp.117-144. Burch Adiloglu, B. V. (2012), “The Relationship between the Financial Ratios and Transparency Levels of Financial Information Disclosures Within The Scope of Corporate Governance: Evidence from Turkey”, The Journal of Applied
  • Business Research ,Vol. 28, No. 4, pp.543-554. Khaled Dahawy, T. C. (2007), “Accounting Disclosure in Companies Listed on the Egyptian Stock Exchange” Middle Eastern Finance and Economics journal, Issue 1.
  • Khaled Samaha, K. D. (2012), “The Extent of Corporate Governance Disclosure and its Determinants in a Developing market: The case of Egypt”, Advances in
  • Accounting, Vol.28, Issue 1, pp.168-178. Kholeif, A. (2008), “A New Institutional Analaysis of IFRS Adoption in Egypt:
  • A Case Study of Loosley Coupled Rules and Routines” Working Paper No. 08/0. Laksmana, I. (2007), “Corporate Board Governance and Voluntary Disclosure of
  • Executive Compensation Practices”, Ken State University. Marcia Millon Cornett, L. G. (2005), “The Impact Of Corporate Governane On
  • Performance Differences In Privately-Owned Versus State-Owned Banks: An International Comparison”, Journal of Financial Intermediation, Vol. 19, Issue 1, pp.74-94. Mohamed, B. H. (2012), “Examine the impact of Corporate Governance on
  • Transparency and Disclosure and the Quality of Financial statements in light of the Financial Accounting System”, Corporate Governance as a tool to limit the Administrative and Financial Corruption. Sakra City: Mohamed Khedir University. Mousa, A. M. (2012), “ Corporate Governance Practices: Transparency and Disclosure- Evidence from the Egyptian Exchange” , Journal of Accounting,
  • Finance and Economics, Vol. 2, No. 1, pp.49-72. Musa Mangena, V. T. (2007), “Disclosure, Corporate Governance and Foreign
  • Share Ownership on the Zimbabwe Stock Exchange”, Journal of International Financial Management & Accounting, Vol. 18, No. 2, pp.53-85. Nick Lin-Hi, I. B. (2011), “The Relationship between Corporate Governance,
  • Global Governance, and Sustainable Profits: Lessons learned from BP”, Corporate Governance, Vol. 11, No. 5, pp.571-584. Pamela Kent, J. S. (2008), “Corporate Governance and Disclosures on the transition to International Financial Reporting Standards”, Accounting & Finance, Vol. 48, No. 4, pp.649-671.
  • Yip, R. W. (2012), “Does Mandatory IFRS Adoption Improve Infomration
  • Comparability?”, The Accounting Review, Vol. 87, No. 5, pp.1767-1789.
  • Investopedia, http://www.investopedia.com/terms/s/soe.asp
Year 2013, Volume: 5 Issue: 2, 251 - 260, 01.12.2013

Abstract

References

  • Allan Sloan of Fortune (2011), The Difference in Transparency and Disclosure, http://blog.smu.edu/maguireethics/2011/11/01/the-difference-in-transparency-and- disclosure-from-allan-sloan-of-fortune/, [Accessed 11/2/2011]
  • Bremer, J. (2012), “Transparency of Egypt’s public-private joint ventures”,
  • Towards New Arrangements for State Ownership in the Middle East and North Africa: OECD, pp.117-144. Burch Adiloglu, B. V. (2012), “The Relationship between the Financial Ratios and Transparency Levels of Financial Information Disclosures Within The Scope of Corporate Governance: Evidence from Turkey”, The Journal of Applied
  • Business Research ,Vol. 28, No. 4, pp.543-554. Khaled Dahawy, T. C. (2007), “Accounting Disclosure in Companies Listed on the Egyptian Stock Exchange” Middle Eastern Finance and Economics journal, Issue 1.
  • Khaled Samaha, K. D. (2012), “The Extent of Corporate Governance Disclosure and its Determinants in a Developing market: The case of Egypt”, Advances in
  • Accounting, Vol.28, Issue 1, pp.168-178. Kholeif, A. (2008), “A New Institutional Analaysis of IFRS Adoption in Egypt:
  • A Case Study of Loosley Coupled Rules and Routines” Working Paper No. 08/0. Laksmana, I. (2007), “Corporate Board Governance and Voluntary Disclosure of
  • Executive Compensation Practices”, Ken State University. Marcia Millon Cornett, L. G. (2005), “The Impact Of Corporate Governane On
  • Performance Differences In Privately-Owned Versus State-Owned Banks: An International Comparison”, Journal of Financial Intermediation, Vol. 19, Issue 1, pp.74-94. Mohamed, B. H. (2012), “Examine the impact of Corporate Governance on
  • Transparency and Disclosure and the Quality of Financial statements in light of the Financial Accounting System”, Corporate Governance as a tool to limit the Administrative and Financial Corruption. Sakra City: Mohamed Khedir University. Mousa, A. M. (2012), “ Corporate Governance Practices: Transparency and Disclosure- Evidence from the Egyptian Exchange” , Journal of Accounting,
  • Finance and Economics, Vol. 2, No. 1, pp.49-72. Musa Mangena, V. T. (2007), “Disclosure, Corporate Governance and Foreign
  • Share Ownership on the Zimbabwe Stock Exchange”, Journal of International Financial Management & Accounting, Vol. 18, No. 2, pp.53-85. Nick Lin-Hi, I. B. (2011), “The Relationship between Corporate Governance,
  • Global Governance, and Sustainable Profits: Lessons learned from BP”, Corporate Governance, Vol. 11, No. 5, pp.571-584. Pamela Kent, J. S. (2008), “Corporate Governance and Disclosures on the transition to International Financial Reporting Standards”, Accounting & Finance, Vol. 48, No. 4, pp.649-671.
  • Yip, R. W. (2012), “Does Mandatory IFRS Adoption Improve Infomration
  • Comparability?”, The Accounting Review, Vol. 87, No. 5, pp.1767-1789.
  • Investopedia, http://www.investopedia.com/terms/s/soe.asp
There are 16 citations in total.

Details

Other ID JA94UT59YG
Journal Section Articles
Authors

Sally Sayyed Hussien Ahmed This is me

Reem Sayyed Hussien Ahmed This is me

Publication Date December 1, 2013
Published in Issue Year 2013 Volume: 5 Issue: 2

Cite

APA Ahmed, S. S. H., & Ahmed, R. S. H. (2013). THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW. International Journal of Business and Management Studies, 5(2), 251-260.
AMA Ahmed SSH, Ahmed RSH. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW. IJBMS. December 2013;5(2):251-260.
Chicago Ahmed, Sally Sayyed Hussien, and Reem Sayyed Hussien Ahmed. “THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW”. International Journal of Business and Management Studies 5, no. 2 (December 2013): 251-60.
EndNote Ahmed SSH, Ahmed RSH (December 1, 2013) THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW. International Journal of Business and Management Studies 5 2 251–260.
IEEE S. S. H. Ahmed and R. S. H. Ahmed, “THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW”, IJBMS, vol. 5, no. 2, pp. 251–260, 2013.
ISNAD Ahmed, Sally Sayyed Hussien - Ahmed, Reem Sayyed Hussien. “THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW”. International Journal of Business and Management Studies 5/2 (December 2013), 251-260.
JAMA Ahmed SSH, Ahmed RSH. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW. IJBMS. 2013;5:251–260.
MLA Ahmed, Sally Sayyed Hussien and Reem Sayyed Hussien Ahmed. “THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW”. International Journal of Business and Management Studies, vol. 5, no. 2, 2013, pp. 251-60.
Vancouver Ahmed SSH, Ahmed RSH. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND TRANSPARENCY & DISCLOSURES IN STATE OWNED ENTERPRISES (SOEs): LITERATURE REVIEW. IJBMS. 2013;5(2):251-60.