연구정보
[기업] Capturing Disclosure Tone in Saudi Arabia: Do Earnings Management and Accounting Conservatism Matter?
사우디아라비아 국외연구자료 연구보고서 - MDPI 발간일 : 2024-07-11 등록일 : 2024-07-26 원문링크
This study aimed to analyze the determinants of disclosure tone (DT) in the Saudi business environment during the last nine years. In addition, it tested the impact of earnings management and accounting conservatism on this tone. The study followed a mixed-method approach, “quantitative and qualitative”, to explore the relationships used for the content analysis to analyze the annual reports of a sample of 88 Saudi-listed firms from 2014 to 2022. The results of the study found that there is a positive impact of dividend yield on disclosure tone. Conversely, both firm size and leverage do not have a significant impact. Moreover, earnings management as an accounting practice has a curvilinear effect on disclosure tone, and accounting conservatism as a generally accepted principle positively influences disclosure tone.
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