{"id":"https://openalex.org/W1173529664","doi":null,"title":"Board of Director and Audit Committee Effectiveness, Ownership Structure and Intellectual Capital Disclosure of Listed Banks in GCC Countries","display_name":"Board of Director and Audit Committee Effectiveness, Ownership Structure and Intellectual Capital Disclosure of Listed Banks in GCC Countries","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W1173529664","mag":"1173529664"},"language":"en","primary_location":{"id":"pmh:oai:etd.uum.edu.my:3811","doi":null,"is_oa":false,"landing_page_url":"https://etd.uum.edu.my/3811/1/s92946.pdf","pdf_url":"https://etd.uum.edu.my/3811/1/s92946.pdf","source":{"id":"https://openalex.org/S4377196727","display_name":"UUM Electronic Theses and Dissertation [eTheses] (Northern University of Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084675441","display_name":"Abood Mohammad Al\u2010Ebel","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Abood Mohammad Al\u2010Ebel","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5084675441"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.007000000216066837,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/intellectual-capital-disclosure","display_name":"intellectual capital disclosure","score":0.9879999756813049},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9340000152587891},{"id":"https://openalex.org/keywords/board-effectiveness","display_name":"board effectiveness","score":0.7900000214576721},{"id":"https://openalex.org/keywords/audit-committee-effectiveness","display_name":"audit committee effectiveness","score":0.9940000176429749},{"id":"https://openalex.org/keywords/ownership-structure","display_name":"ownership structure","score":0.8880000114440918},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.7860000133514404},{"id":"https://openalex.org/keywords/market-concentration","display_name":"market concentration","score":0.9319999814033508},{"id":"https://openalex.org/keywords/family-control","display_name":"family control","score":0.6000000238418579},{"id":"https://openalex.org/keywords/state-control","display_name":"state control","score":0.8769999742507935},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9860000014305115},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.8790000081062317},{"id":"https://openalex.org/keywords/listed-banks","display_name":"listed banks","score":0.8370000123977661},{"id":"https://openalex.org/keywords/gulf-cooperation-council","display_name":"Gulf Cooperation Council","score":0.8159999847412109}],"concepts":[{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.8873193860054016},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8293401002883911},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6950231790542603},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6477442383766174},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6169887781143188},{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.5077687501907349},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.4819178879261017},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4136115312576294},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.397161602973938},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2593005299568176},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.14324739575386047},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1190548837184906}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:etd.uum.edu.my:3811","doi":null,"is_oa":false,"landing_page_url":"https://etd.uum.edu.my/3811/1/s92946.pdf","pdf_url":"https://etd.uum.edu.my/3811/1/s92946.pdf","source":{"id":"https://openalex.org/S4377196727","display_name":"UUM Electronic Theses and Dissertation [eTheses] (Northern University of Malaysia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94625822","host_organization_name":"Universiti Utara Malaysia","host_organization_lineage":["https://openalex.org/I94625822"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},{"id":"mag:1173529664","doi":null,"is_oa":false,"landing_page_url":"https://etd.uum.edu.my/3811/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":409,"referenced_works":["https://openalex.org/W30133066","https://openalex.org/W48484118","https://openalex.org/W48591808","https://openalex.org/W56428281","https://openalex.org/W72383108","https://openalex.org/W76687905","https://openalex.org/W83979236","https://openalex.org/W86251264","https://openalex.org/W134169290","https://openalex.org/W158748034","https://openalex.org/W433454140","https://openalex.org/W644444972","https://openalex.org/W649021308","https://openalex.org/W653359349","https://openalex.org/W811506132","https://openalex.org/W1274869024","https://openalex.org/W1467477393","https://openalex.org/W1481808186","https://openalex.org/W1490112731","https://openalex.org/W1499497626","https://openalex.org/W1505982706","https://openalex.org/W1509139032","https://openalex.org/W1511904662","https://openalex.org/W1512719523","https://openalex.org/W1515081305","https://openalex.org/W1515614769","https://openalex.org/W1517668493","https://openalex.org/W1519640989","https://openalex.org/W1519885029","https://openalex.org/W1521691735","https://openalex.org/W1522765403","https://openalex.org/W1526206440","https://openalex.org/W1526245674","https://openalex.org/W1535912252","https://openalex.org/W1537908651","https://openalex.org/W1550980052","https://openalex.org/W1553013644","https://openalex.org/W1556227513","https://openalex.org/W1559042489","https://openalex.org/W1560214719","https://openalex.org/W1575033476","https://openalex.org/W1587116064","https://openalex.org/W1588529593","https://openalex.org/W1592301280","https://openalex.org/W1596432671","https://openalex.org/W1601717704","https://openalex.org/W1607501147","https://openalex.org/W1625317379","https://openalex.org/W1723180470","https://openalex.org/W1766997571","https://openalex.org/W1820801730","https://openalex.org/W1910832905","https://openalex.org/W1921250803","https://openalex.org/W1963777724","https://openalex.org/W1964325237","https://openalex.org/W1965114720","https://openalex.org/W1965143291","https://openalex.org/W1965284487","https://openalex.org/W1965307065","https://openalex.org/W1966069023","https://openalex.org/W1966325659","https://openalex.org/W1966745205","https://openalex.org/W1967652621","https://openalex.org/W1967808875","https://openalex.org/W1968423635","https://openalex.org/W1969859674","https://openalex.org/W1971229137","https://openalex.org/W1971440513","https://openalex.org/W1971589599","https://openalex.org/W1972208925","https://openalex.org/W1972282968","https://openalex.org/W1973282242","https://openalex.org/W1973628894","https://openalex.org/W1973968415","https://openalex.org/W1974121818","https://openalex.org/W1975035177","https://openalex.org/W1975037547","https://openalex.org/W1975623658","https://openalex.org/W1975788149","https://openalex.org/W1977278452","https://openalex.org/W1980029563","https://openalex.org/W1980077269","https://openalex.org/W1980558667","https://openalex.org/W1980915290","https://openalex.org/W1981164086","https://openalex.org/W1981785312","https://openalex.org/W1981793417","https://openalex.org/W1985795923","https://openalex.org/W1985808284","https://openalex.org/W1986118590","https://openalex.org/W1986327152","https://openalex.org/W1987838173","https://openalex.org/W1990021135","https://openalex.org/W1991795148","https://openalex.org/W1992437542","https://openalex.org/W1993663609","https://openalex.org/W1994057409","https://openalex.org/W1995063776","https://openalex.org/W1995474353","https://openalex.org/W1995628418","https://openalex.org/W1995792757","https://openalex.org/W1996434806","https://openalex.org/W1999393179","https://openalex.org/W2001672374","https://openalex.org/W2003825727","https://openalex.org/W2004240179","https://openalex.org/W2005082786","https://openalex.org/W2005203074","https://openalex.org/W2005728401","https://openalex.org/W2006751321","https://openalex.org/W2006790038","https://openalex.org/W2006938737","https://openalex.org/W2008502634","https://openalex.org/W2008739306","https://openalex.org/W2009903652","https://openalex.org/W2010195654","https://openalex.org/W2011357832","https://openalex.org/W2012663320","https://openalex.org/W2012789899","https://openalex.org/W2013387701","https://openalex.org/W2013967942","https://openalex.org/W2014064130","https://openalex.org/W2014124368","https://openalex.org/W2015538552","https://openalex.org/W2016364797","https://openalex.org/W2017164885","https://openalex.org/W2017811021","https://openalex.org/W2018417730","https://openalex.org/W2019016345","https://openalex.org/W2019117472","https://openalex.org/W2019662336","https://openalex.org/W2020193778","https://openalex.org/W2021119748","https://openalex.org/W2021179783","https://openalex.org/W2021834138","https://openalex.org/W2021839618","https://openalex.org/W2023068926","https://openalex.org/W2023596780","https://openalex.org/W2024528653","https://openalex.org/W2025183943","https://openalex.org/W2025285398","https://openalex.org/W2027093309","https://openalex.org/W2027210484","https://openalex.org/W2027301603","https://openalex.org/W2028261688","https://openalex.org/W2028458360","https://openalex.org/W2028936493","https://openalex.org/W2030251502","https://openalex.org/W2030433316","https://openalex.org/W2030565231","https://openalex.org/W2031311885","https://openalex.org/W2031655439","https://openalex.org/W2032432546","https://openalex.org/W2034006258","https://openalex.org/W2034902606","https://openalex.org/W2036383294","https://openalex.org/W2037081611","https://openalex.org/W2037380973","https://openalex.org/W2038080537","https://openalex.org/W2038164143","https://openalex.org/W2038923819","https://openalex.org/W2039510180","https://openalex.org/W2040424994","https://openalex.org/W2040741661","https://openalex.org/W2040762862","https://openalex.org/W2043071836","https://openalex.org/W2043156202","https://openalex.org/W2043164853","https://openalex.org/W2044148313","https://openalex.org/W2044499836","https://openalex.org/W2044666042","https://openalex.org/W2044854242","https://openalex.org/W2045897064","https://openalex.org/W2045954215","https://openalex.org/W2046178531","https://openalex.org/W2047236462","https://openalex.org/W2047389616","https://openalex.org/W2047581043","https://openalex.org/W2047627372","https://openalex.org/W2048189362","https://openalex.org/W2050241946","https://openalex.org/W2050611989","https://openalex.org/W2051140949","https://openalex.org/W2051164830","https://openalex.org/W2051372190","https://openalex.org/W2052851337","https://openalex.org/W2053255614","https://openalex.org/W2053313446","https://openalex.org/W2053585366","https://openalex.org/W2053977786","https://openalex.org/W2054391814","https://openalex.org/W2058656224","https://openalex.org/W2058676396","https://openalex.org/W2059826856","https://openalex.org/W2060518942","https://openalex.org/W2060715914","https://openalex.org/W2060830173","https://openalex.org/W2061550049","https://openalex.org/W2064964920","https://openalex.org/W2066141410","https://openalex.org/W2068084956","https://openalex.org/W2068155429","https://openalex.org/W2068325242","https://openalex.org/W2068627228","https://openalex.org/W2068898293","https://openalex.org/W2069420381","https://openalex.org/W2069712330","https://openalex.org/W2070370892","https://openalex.org/W2070992114","https://openalex.org/W2071659625","https://openalex.org/W2071700255","https://openalex.org/W2071768430","https://openalex.org/W2072230298","https://openalex.org/W2074132263","https://openalex.org/W2074826840","https://openalex.org/W2075288496","https://openalex.org/W2075472479","https://openalex.org/W2076142892","https://openalex.org/W2078850858","https://openalex.org/W2079769362","https://openalex.org/W2081168882","https://openalex.org/W2081535409","https://openalex.org/W2082047280","https://openalex.org/W2082271896","https://openalex.org/W2083676709","https://openalex.org/W2084302988","https://openalex.org/W2085424097","https://openalex.org/W2086678531","https://openalex.org/W2087085253","https://openalex.org/W2090386056","https://openalex.org/W2093877138","https://openalex.org/W2094105131","https://openalex.org/W2094623919","https://openalex.org/W2094790782","https://openalex.org/W2094898201","https://openalex.org/W2094986582","https://openalex.org/W2095429389","https://openalex.org/W2096389044","https://openalex.org/W2096402531","https://openalex.org/W2096763160","https://openalex.org/W2096955977","https://openalex.org/W2098842217","https://openalex.org/W2099860605","https://openalex.org/W2099922215","https://openalex.org/W2101761883","https://openalex.org/W2101966324","https://openalex.org/W2102837154","https://openalex.org/W2102859362","https://openalex.org/W2102896483","https://openalex.org/W2103338523","https://openalex.org/W2105010968","https://openalex.org/W2107618250","https://openalex.org/W2108045837","https://openalex.org/W2108065791","https://openalex.org/W2108911901","https://openalex.org/W2109814210","https://openalex.org/W2110041188","https://openalex.org/W2110201693","https://openalex.org/W2110918200","https://openalex.org/W2111065252","https://openalex.org/W2111302355","https://openalex.org/W2111558694","https://openalex.org/W2117267360","https://openalex.org/W2117482595","https://openalex.org/W2117706682","https://openalex.org/W2118600904","https://openalex.org/W2119956113","https://openalex.org/W2120103568","https://openalex.org/W2120565512","https://openalex.org/W2121352531","https://openalex.org/W2122055938","https://openalex.org/W2122240252","https://openalex.org/W2122661166","https://openalex.org/W2123362488","https://openalex.org/W2124143065","https://openalex.org/W2124273733","https://openalex.org/W2128719020","https://openalex.org/W2129795649","https://openalex.org/W2130811501","https://openalex.org/W2130830740","https://openalex.org/W2131136597","https://openalex.org/W2131538393","https://openalex.org/W2132076497","https://openalex.org/W2132999563","https://openalex.org/W2134199754","https://openalex.org/W2134233127","https://openalex.org/W2135327730","https://openalex.org/W2136336587","https://openalex.org/W2136742386","https://openalex.org/W2138030902","https://openalex.org/W2139670169","https://openalex.org/W2140146437","https://openalex.org/W2140287978","https://openalex.org/W2140511050","https://openalex.org/W2142291459","https://openalex.org/W2142354661","https://openalex.org/W2143150070","https://openalex.org/W2143674491","https://openalex.org/W2143943407","https://openalex.org/W2144876393","https://openalex.org/W2144881243","https://openalex.org/W2145673811","https://openalex.org/W2146181949","https://openalex.org/W2146843937","https://openalex.org/W2147158915","https://openalex.org/W2148752473","https://openalex.org/W2149360876","https://openalex.org/W2149613263","https://openalex.org/W2151289066","https://openalex.org/W2151291049","https://openalex.org/W2151509299","https://openalex.org/W2151699494","https://openalex.org/W2153222072","https://openalex.org/W2153511054","https://openalex.org/W2154036645","https://openalex.org/W2155686058","https://openalex.org/W2158334213","https://openalex.org/W2158416058","https://openalex.org/W2159003570","https://openalex.org/W2159401492","https://openalex.org/W2160099437","https://openalex.org/W2160687135","https://openalex.org/W2162448899","https://openalex.org/W2163785472","https://openalex.org/W2164356695","https://openalex.org/W2165241007","https://openalex.org/W2166287272","https://openalex.org/W2167175870","https://openalex.org/W2167928577","https://openalex.org/W2171942130","https://openalex.org/W2171983833","https://openalex.org/W2179571066","https://openalex.org/W2186317326","https://openalex.org/W2189125346","https://openalex.org/W2202869315","https://openalex.org/W2222325616","https://openalex.org/W2226511739","https://openalex.org/W2247095457","https://openalex.org/W2260840437","https://openalex.org/W2263256921","https://openalex.org/W2268712472","https://openalex.org/W2291246503","https://openalex.org/W2298601204","https://openalex.org/W2318322531","https://openalex.org/W2324946420","https://openalex.org/W2326220640","https://openalex.org/W2331044991","https://openalex.org/W2333932433","https://openalex.org/W2416003399","https://openalex.org/W2482978726","https://openalex.org/W2561889216","https://openalex.org/W2565585816","https://openalex.org/W2584395827","https://openalex.org/W2584733088","https://openalex.org/W2600910847","https://openalex.org/W2752617332","https://openalex.org/W2776831898","https://openalex.org/W2777643978","https://openalex.org/W2797247465","https://openalex.org/W2891717843","https://openalex.org/W2907147533","https://openalex.org/W3015634246","https://openalex.org/W3021889044","https://openalex.org/W3023160244","https://openalex.org/W3121220918","https://openalex.org/W3121297842","https://openalex.org/W3121311022","https://openalex.org/W3121691954","https://openalex.org/W3121850914","https://openalex.org/W3122065236","https://openalex.org/W3122313216","https://openalex.org/W3122352666","https://openalex.org/W3122618685","https://openalex.org/W3122651423","https://openalex.org/W3122719561","https://openalex.org/W3122795369","https://openalex.org/W3122859634","https://openalex.org/W3122901669","https://openalex.org/W3123091495","https://openalex.org/W3123197134","https://openalex.org/W3123208803","https://openalex.org/W3123504461","https://openalex.org/W3123528058","https://openalex.org/W3123704752","https://openalex.org/W3123746573","https://openalex.org/W3123841423","https://openalex.org/W3123924467","https://openalex.org/W3124082399","https://openalex.org/W3124256169","https://openalex.org/W3124302192","https://openalex.org/W3124478565","https://openalex.org/W3124648622","https://openalex.org/W3124763333","https://openalex.org/W3124771652","https://openalex.org/W3124866554","https://openalex.org/W3125059406","https://openalex.org/W3125303042","https://openalex.org/W3125349408","https://openalex.org/W3125482762","https://openalex.org/W3125499115","https://openalex.org/W3125633749","https://openalex.org/W3125979787","https://openalex.org/W3126018468","https://openalex.org/W3126066042","https://openalex.org/W3148601146","https://openalex.org/W3151727758","https://openalex.org/W3157407122","https://openalex.org/W4244525852","https://openalex.org/W4250136337"],"related_works":["https://openalex.org/W2239917443","https://openalex.org/W2789102544","https://openalex.org/W1564387447","https://openalex.org/W2217371073","https://openalex.org/W4250167280","https://openalex.org/W203876487","https://openalex.org/W4392942327","https://openalex.org/W3122043958","https://openalex.org/W7216177831","https://openalex.org/W6999478067"],"abstract_inverted_index":{"Intellectual":[0],"capital":[1],"(IC)":[2],"disclosure":[3,35,83],"provides":[4],"signals":[5],"not":[6],"only":[7,224],"for":[8,102,184],"organizations":[9],"to":[10,22,79,284],"gain":[11],"competitive":[12],"advantage":[13],"but":[14],"it":[15,111],"also":[16,157],"enables":[17],"shareholders":[18],"and":[19,28,122,131,153,156,170,188,194,211,234,240,260,273,288],"other":[20],"stakeholders":[21],"better":[23],"judge":[24],"the":[25,32,60,72,81,90,103,114,135,146,161,164,168,180,185,207,220,253,264,267,271],"financial":[26,29],"performance":[27],"position":[30],"of":[31,36,53,75,84,97,105,119,128,149,167,175,182,196,209,270,277,282],"organizations.":[33],"The":[34,173],"IC":[37,85,136,171,203,218,244,274],"is":[38,50,78],"very":[39],"important":[40],"in":[41,59,66,89],"IC-intensive":[42],"sectors":[43,62],"like":[44],"banking":[45,61],"sector.":[46],"However,":[47,205],"generally":[48],"there":[49],"a":[51],"lack":[52],"studies":[54],"that":[55,179,223],"investigate":[56],"this":[57,76,143,278],"issue":[58],"indeveloping":[63],"countries,":[64],"particularly":[65],"Gulf":[67],"Co-operation":[68],"Council":[69],"(GCC).":[70],"Thus,":[71],"main":[73],"purpose":[74],"study":[77,93,144,279],"examine":[80],"voluntary":[82],"among":[86],"listed":[87,100],"banks":[88,101],"GCC.":[91],"This":[92],"examines":[94,145],"annual":[95],"reports":[96],"137":[98],"GCC":[99],"period":[104],"2008-2010":[106],"using":[107,140],"content":[108],"analysis.":[109],"Further":[110],"investigates":[112],"whether":[113],"monitoring":[115],"mechanisms":[116],"namely,":[117],"characteristics":[118,208],"effective":[120],"board":[121,169,186,210,225,227,229,272],"audit":[123,189,212,231,235],"committee,":[124],"institutional":[125,193],"ownership,":[126,151],"level":[127,181,195],"market":[129,197,289],"concentration":[130,198],"bank":[132],"type,":[133],"influence":[134],"disclosure.":[137,172,204,245],"Furthermore,":[138],"by":[139],"hierarchical":[141,250],"regression,":[142],"moderating":[147],"effect":[148],"chairman":[150],"family":[152,256],"government":[154,258],"control,":[155,257],"information":[158,261],"asymmetry":[159,262],"on":[160,249],"relationship":[162,201,242,265],"between":[163,266],"effectiveness":[165,187,268],"score":[166,183,269],"findings":[174],"multiple":[176],"regression":[177,251],"show":[178,222,255],"committee":[190,213,232,236],"effectiveness,":[191],"foreign":[192],"have":[199,238],"significant":[200,241],"with":[202,217,243],"when":[206],"were":[214],"individually":[215],"examined":[216],"disclosure,":[219],"results":[221,254,276],"independence,":[226],"meetings,":[228],"committees,":[230],"size":[233],"meetings":[237],"positive":[239],"In":[246],"addition,":[247],"based":[248],"analysis,":[252],"control":[259],"moderate":[263],"disclosure.The":[275],"might":[280],"be":[281],"interest":[283],"regulators,":[285],"investment":[286],"analysts":[287],"participants":[290],"as":[291],"well":[292],"researchers.":[293]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}