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The Impact of Ownership Structure and Board Characteristics on Earnings Quality: Evidence from Saudi Arabia |
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PP: 227-238 |
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doi:10.18576/jsap/130116
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Author(s) |
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M. M. Aldoseri,
R. Hussein,
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Abstract |
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| This paper investigates the impact of managerial and ownership structures on earnings quality in Saudi Arabia. The starting point was a literature review that was focused on earnings quality and its determinants. A study population was used when collecting the study data that consisted of all listed companies in the Saudi Stock Exchange during the period from 2019 to 2021, excluding financial sector firms. The final sample included 110 non-financial joint stock companies, the study results showed that managerial ownership has a positive and significant impact on earnings quality, while leverage has a negative and significant impact on earnings quality. Results showed a positive but non-significant impact for institutional ownership and board of directors’ size on earnings quality, the study results also showed a negative and non- significant impact for ownership concentration, board of directors’ independence, CEO duality, and corporate size on earnings quality. Finally, the study results will add to the accounting literature by helping stakeholders in understanding various determinants of earnings quality.
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