The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange
This study aims to examine the relationship between corporate governance mechanisms (representative by each of managerial, institutional ownership, board independence and board meeting) and going concern evaluation among Jordanian listed firms. Through using multiple regression analysis, the result...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Macrothink Institute
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/17332/1/JPAG%20100-110.pdf |
| _version_ | 1825803858356469760 |
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| author | Zureigat, Bilal Nayef Fadzil, Faudziah Hanim Syed Ismail, Syed Soffian |
| author_facet | Zureigat, Bilal Nayef Fadzil, Faudziah Hanim Syed Ismail, Syed Soffian |
| author_sort | Zureigat, Bilal Nayef |
| collection | UUM |
| description | This study aims to examine the relationship between corporate governance mechanisms (representative by each of managerial, institutional ownership, board independence and board meeting) and going concern evaluation among Jordanian listed firms. Through using multiple
regression analysis, the results of this study illustrates that there is a positive relationship
between managerial ownership, board independence and board meeting and going-concern evaluation, while a negative relationship is found with institutional ownership.There are four main hypotheses, two of them which are managerial and institutional ownership are accepted, while board independence and board meeting are not supported. This study shed more light on the importance of complying with the requirements of governance code and instructions by the companies and the need to impose fines or sanctions on non-compliant companies.The results of this study contribute to the creditors‟ interest to be more alert to companies which may possess characteristics that contribute in manipulation of future companies. |
| first_indexed | 2024-07-04T06:04:50Z |
| format | Article |
| id | uum-17332 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:04:50Z |
| publishDate | 2014 |
| publisher | Macrothink Institute |
| record_format | eprints |
| spelling | uum-173322016-04-18T08:41:01Z https://repo.uum.edu.my/id/eprint/17332/ The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange Zureigat, Bilal Nayef Fadzil, Faudziah Hanim Syed Ismail, Syed Soffian HD28 Management. Industrial Management This study aims to examine the relationship between corporate governance mechanisms (representative by each of managerial, institutional ownership, board independence and board meeting) and going concern evaluation among Jordanian listed firms. Through using multiple regression analysis, the results of this study illustrates that there is a positive relationship between managerial ownership, board independence and board meeting and going-concern evaluation, while a negative relationship is found with institutional ownership.There are four main hypotheses, two of them which are managerial and institutional ownership are accepted, while board independence and board meeting are not supported. This study shed more light on the importance of complying with the requirements of governance code and instructions by the companies and the need to impose fines or sanctions on non-compliant companies.The results of this study contribute to the creditors‟ interest to be more alert to companies which may possess characteristics that contribute in manipulation of future companies. Macrothink Institute 2014 Article PeerReviewed application/pdf en cc_by https://repo.uum.edu.my/id/eprint/17332/1/JPAG%20100-110.pdf Zureigat, Bilal Nayef and Fadzil, Faudziah Hanim and Syed Ismail, Syed Soffian (2014) The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange. Journal of Public Administration and Governance, 4 (4). pp. 100-110. ISSN 2161-7104 http://doi.org/10.5296/jpag.v4i4.6745 doi:10.5296/jpag.v4i4.6745 doi:10.5296/jpag.v4i4.6745 |
| spellingShingle | HD28 Management. Industrial Management Zureigat, Bilal Nayef Fadzil, Faudziah Hanim Syed Ismail, Syed Soffian The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange |
| title | The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange |
| title_full | The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange |
| title_fullStr | The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange |
| title_full_unstemmed | The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange |
| title_short | The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange |
| title_sort | relationship between corporate governance mechanisms and going concern evaluation evidence from firms listed on amman stock exchange |
| topic | HD28 Management. Industrial Management |
| url | https://repo.uum.edu.my/id/eprint/17332/1/JPAG%20100-110.pdf |
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