Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies

This study investigates whether readability of the president's statement is linked toboth company performance and factors related to corporate governance in an emerg-ing market context. We analyse Jordanian manufacturing companies listed on theAmman Stock Exchange (ASE) during the period 2017–2...

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Detalles Bibliográficos
Autores: Gutiérrez Ponce, Herenia, Chamizo González, Julián, Al-Mohareb, Manar
Tipo de recurso: artículo
Fecha de publicación:2024
País:España
Institución:Universidad Autónoma de Madrid
Repositorio:Biblos-e Archivo. Repositorio Institucional de la UAM
Idioma:inglés
OAI Identifier:oai:repositorio.uam.es:10486/711340
Acceso en línea:http://hdl.handle.net/10486/711340
https://dx.doi.org/10.1002/csr.2752
Access Level:acceso abierto
Palabra clave:Board of Directors
Chairman's Statement
Corporate Governance
Firm Performance
Listed Manufacturing Companies
Readability
Economía
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spelling Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companiesGutiérrez Ponce, HereniaChamizo González, JuliánAl-Mohareb, ManarBoard of DirectorsChairman's StatementCorporate GovernanceFirm PerformanceListed Manufacturing CompaniesReadabilityEconomíaThis study investigates whether readability of the president's statement is linked toboth company performance and factors related to corporate governance in an emerg-ing market context. We analyse Jordanian manufacturing companies listed on theAmman Stock Exchange (ASE) during the period 2017–2021. An exploratory studyusing panel data from ASE, parametric correlations, and regression models shows therelationship between readability of the president's statement, corporate governance,and characteristics of the board of directors. The results indicate that corporate gov-ernance significantly moderates readability of the president's statement and thefirm's performance. The results also show a relationship between readability of thechairman's statement and directors' accounting experience and confirm that indepen-dence of the board of directors and concentration of ownership affect readability ofthe accounting disclosures in the chairman's statement. Finally, poor board compli-ance significantly mitigates the association between board features and readability ofthe chairman's statement. These findings help to explain how and why firms adjusttheir information disclosure and transparency practices, affecting corporate reportingcredibility and efficacy. This study is one of few to examine how board featuresaffect readability of the president's statement within the Jordanian legal framework,which is plagued by poor board compliance due in part to constant amendmentsWileyDepartamento de ContabilidadFacultad de Ciencias Económicas y Empresariales20242024-02-29research articlehttp://purl.org/coar/resource_type/c_2df8fbb1VoRhttp://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10486/711340https://dx.doi.org/10.1002/csr.2752reponame:Biblos-e Archivo. Repositorio Institucional de la UAMinstname:Universidad Autónoma de MadridInglésengopen accesshttp://purl.org/coar/access_right/c_abf2info:eu-repo/semantics/openAccessoai:repositorio.uam.es:10486/7113402026-06-23T12:46:27Z
dc.title.none.fl_str_mv Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies
title Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies
spellingShingle Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies
Gutiérrez Ponce, Herenia
Board of Directors
Chairman's Statement
Corporate Governance
Firm Performance
Listed Manufacturing Companies
Readability
Economía
title_short Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies
title_full Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies
title_fullStr Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies
title_full_unstemmed Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies
title_sort Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies
dc.creator.none.fl_str_mv Gutiérrez Ponce, Herenia
Chamizo González, Julián
Al-Mohareb, Manar
author Gutiérrez Ponce, Herenia
author_facet Gutiérrez Ponce, Herenia
Chamizo González, Julián
Al-Mohareb, Manar
author_role author
author2 Chamizo González, Julián
Al-Mohareb, Manar
author2_role author
author
dc.contributor.none.fl_str_mv Departamento de Contabilidad
Facultad de Ciencias Económicas y Empresariales
dc.subject.none.fl_str_mv Board of Directors
Chairman's Statement
Corporate Governance
Firm Performance
Listed Manufacturing Companies
Readability
Economía
topic Board of Directors
Chairman's Statement
Corporate Governance
Firm Performance
Listed Manufacturing Companies
Readability
Economía
description This study investigates whether readability of the president's statement is linked toboth company performance and factors related to corporate governance in an emerg-ing market context. We analyse Jordanian manufacturing companies listed on theAmman Stock Exchange (ASE) during the period 2017–2021. An exploratory studyusing panel data from ASE, parametric correlations, and regression models shows therelationship between readability of the president's statement, corporate governance,and characteristics of the board of directors. The results indicate that corporate gov-ernance significantly moderates readability of the president's statement and thefirm's performance. The results also show a relationship between readability of thechairman's statement and directors' accounting experience and confirm that indepen-dence of the board of directors and concentration of ownership affect readability ofthe accounting disclosures in the chairman's statement. Finally, poor board compli-ance significantly mitigates the association between board features and readability ofthe chairman's statement. These findings help to explain how and why firms adjusttheir information disclosure and transparency practices, affecting corporate reportingcredibility and efficacy. This study is one of few to examine how board featuresaffect readability of the president's statement within the Jordanian legal framework,which is plagued by poor board compliance due in part to constant amendments
publishDate 2024
dc.date.none.fl_str_mv 2024
2024-02-29
dc.type.none.fl_str_mv research article
http://purl.org/coar/resource_type/c_2df8fbb1
VoR
http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv http://hdl.handle.net/10486/711340
https://dx.doi.org/10.1002/csr.2752
url http://hdl.handle.net/10486/711340
https://dx.doi.org/10.1002/csr.2752
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Wiley
publisher.none.fl_str_mv Wiley
dc.source.none.fl_str_mv reponame:Biblos-e Archivo. Repositorio Institucional de la UAM
instname:Universidad Autónoma de Madrid
instname_str Universidad Autónoma de Madrid
reponame_str Biblos-e Archivo. Repositorio Institucional de la UAM
collection Biblos-e Archivo. Repositorio Institucional de la UAM
repository.name.fl_str_mv
repository.mail.fl_str_mv
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