{"id":"https://openalex.org/W2235971644","doi":"https://doi.org/10.1108/jaar-02-2013-0015","title":"Corporate governance disclosure and share price accuracy","display_name":"Corporate governance disclosure and share price accuracy","publication_year":2015,"publication_date":"2015-09-02","ids":{"openalex":"https://openalex.org/W2235971644","doi":"https://doi.org/10.1108/jaar-02-2013-0015","mag":"2235971644"},"language":"en","primary_location":{"id":"doi:10.1108/jaar-02-2013-0015","doi":"https://doi.org/10.1108/jaar-02-2013-0015","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaar-02-2013-0015","pdf_url":null,"source":{"id":"https://openalex.org/S144250037","display_name":"Journal of Applied Accounting Research","issn_l":"0967-5426","issn":["0967-5426","1758-8855"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"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/A5091427459","display_name":"Walaa Wahid ElKelish","orcid":"https://orcid.org/0000-0001-9649-0558","observed_orcids":["https://orcid.org/0000-0001-9649-0558"]},"institutions":[{"id":"https://openalex.org/I29891158","display_name":"University of Sharjah","ror":"https://ror.org/00engpz63","country_code":"AE","type":"education","lineage":["https://openalex.org/I29891158"]}],"countries":["AE"],"is_corresponding":false,"raw_author_name":"Walaa Wahid ElKelish","raw_affiliation_strings":["University of Sharjah"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Sharjah","institution_ids":["https://openalex.org/I29891158"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047735921","display_name":"Mostafa Kamal Hassan","orcid":"https://orcid.org/0000-0002-4829-4285","observed_orcids":["https://orcid.org/0000-0002-4829-4285"]},"institutions":[{"id":"https://openalex.org/I29891158","display_name":"University of Sharjah","ror":"https://ror.org/00engpz63","country_code":"AE","type":"education","lineage":["https://openalex.org/I29891158"]},{"id":"https://openalex.org/I84524832","display_name":"Alexandria University","ror":"https://ror.org/00mzz1w90","country_code":"EG","type":"education","lineage":["https://openalex.org/I84524832"]}],"countries":["AE","EG"],"is_corresponding":false,"raw_author_name":"Mostafa Kamal Hassan","raw_affiliation_strings":["Department of Accounting, University of Sharjah, Sharjah, United Arab Emirates ANDAlexandria University, Egypt"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Sharjah, Sharjah, United Arab Emirates ANDAlexandria University, Egypt","institution_ids":["https://openalex.org/I29891158","https://openalex.org/I84524832"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.3452,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.96335568,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"16","issue":"2","first_page":"265","last_page":"286"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8496000170707703,"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"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8496000170707703,"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/T10019","display_name":"Corporate Finance and Governance","score":0.08640000224113464,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.04179999977350235,"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/corporate-governance-disclosure","display_name":"corporate governance disclosure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9470000267028809},{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.9980000257492065},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6110000014305115},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.8740000128746033},{"id":"https://openalex.org/keywords/corporate-governance-codes","display_name":"corporate governance codes","score":0.7929999828338623},{"id":"https://openalex.org/keywords/accounting-disclosure","display_name":"accounting disclosure","score":0.5460000038146973}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.8395172357559204},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7488646507263184},{"id":"https://openalex.org/C2779538965","wikidata":"https://www.wikidata.org/wiki/Q1020013","display_name":"Share price","level":3,"score":0.6851937770843506},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6060420274734497},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.5733706951141357},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.5470380187034607},{"id":"https://openalex.org/C2780299701","wikidata":"https://www.wikidata.org/wiki/Q475000","display_name":"Stock market","level":3,"score":0.45692726969718933},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.44159939885139465},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34017622470855713},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.3197000026702881},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.23543885350227356},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.14044153690338135},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/jaar-02-2013-0015","doi":"https://doi.org/10.1108/jaar-02-2013-0015","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jaar-02-2013-0015","pdf_url":null,"source":{"id":"https://openalex.org/S144250037","display_name":"Journal of Applied Accounting Research","issn_l":"0967-5426","issn":["0967-5426","1758-8855"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Applied Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:jaar00:jaar-02-2013-0015","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JAAR-02-2013-0015.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:jaarpp:v:16:y:2015:i:2:p:265-286","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/JAAR-02-2013-0015/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":99,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W631400058","https://openalex.org/W790224556","https://openalex.org/W1484105547","https://openalex.org/W1491303314","https://openalex.org/W1517615939","https://openalex.org/W1527491232","https://openalex.org/W1529081024","https://openalex.org/W1535457920","https://openalex.org/W1573451899","https://openalex.org/W1584663235","https://openalex.org/W1591748721","https://openalex.org/W1593350069","https://openalex.org/W1605043207","https://openalex.org/W1607156454","https://openalex.org/W1853464014","https://openalex.org/W1950537509","https://openalex.org/W1968093145","https://openalex.org/W1973093717","https://openalex.org/W1973313927","https://openalex.org/W1975108122","https://openalex.org/W1975241425","https://openalex.org/W1976162410","https://openalex.org/W1985238685","https://openalex.org/W1986187321","https://openalex.org/W1987712923","https://openalex.org/W1993663609","https://openalex.org/W1995593202","https://openalex.org/W1995717091","https://openalex.org/W2003137283","https://openalex.org/W2009396045","https://openalex.org/W2013851460","https://openalex.org/W2021907516","https://openalex.org/W2032375295","https://openalex.org/W2048314043","https://openalex.org/W2052519869","https://openalex.org/W2059762660","https://openalex.org/W2066034382","https://openalex.org/W2069545344","https://openalex.org/W2070040669","https://openalex.org/W2075070540","https://openalex.org/W2075859285","https://openalex.org/W2081465695","https://openalex.org/W2081592727","https://openalex.org/W2084264333","https://openalex.org/W2099716895","https://openalex.org/W2101966324","https://openalex.org/W2103571060","https://openalex.org/W2105516243","https://openalex.org/W2111147781","https://openalex.org/W2119395857","https://openalex.org/W2119515008","https://openalex.org/W2119956113","https://openalex.org/W2122929240","https://openalex.org/W2131518493","https://openalex.org/W2135241016","https://openalex.org/W2137688825","https://openalex.org/W2145586807","https://openalex.org/W2160546475","https://openalex.org/W2161553400","https://openalex.org/W2170643156","https://openalex.org/W2172111500","https://openalex.org/W2222210837","https://openalex.org/W2283091494","https://openalex.org/W2284219800","https://openalex.org/W2333274631","https://openalex.org/W2473682693","https://openalex.org/W2752617332","https://openalex.org/W2796582032","https://openalex.org/W3121138962","https://openalex.org/W3121235414","https://openalex.org/W3121467893","https://openalex.org/W3121768109","https://openalex.org/W3122075419","https://openalex.org/W3122300128","https://openalex.org/W3122551571","https://openalex.org/W3122685622","https://openalex.org/W3123168945","https://openalex.org/W3123229838","https://openalex.org/W3123282572","https://openalex.org/W3123494828","https://openalex.org/W3123760756","https://openalex.org/W3123839987","https://openalex.org/W3123948588","https://openalex.org/W3124114405","https://openalex.org/W3124307140","https://openalex.org/W3124321936","https://openalex.org/W3124747412","https://openalex.org/W3125122935","https://openalex.org/W3125460076","https://openalex.org/W3125499115","https://openalex.org/W3125853029","https://openalex.org/W3126145956","https://openalex.org/W3186790873","https://openalex.org/W4230412795","https://openalex.org/W4241582932","https://openalex.org/W6677424728","https://openalex.org/W6678276746","https://openalex.org/W7009088589"],"related_works":["https://openalex.org/W3121595032","https://openalex.org/W3027927887","https://openalex.org/W2009396045","https://openalex.org/W2685881405","https://openalex.org/W7111245615","https://openalex.org/W2785015657","https://openalex.org/W1823289521","https://openalex.org/W2800925621","https://openalex.org/W4386627776","https://openalex.org/W3186790873"],"abstract_inverted_index":{"Purpose":[0],"\u2013":[1,30,89,128,153,217],"The":[2,186],"purpose":[3],"of":[4,12,20,42,138,148,205,213,251],"this":[5],"paper":[6,130,155,219],"is":[7,104],"to":[8,83,172,233],"investigate":[9],"the":[10,24,39,46,85,122,145,149,160,203,210,214,221,224,244,249],"impact":[11,98],"corporate":[13,33,91,109,141,157,176,198,235,256],"governance":[14,34,92,110,142,177,199,236,257],"disclosure":[15,35,93,111,178,200,228,237],"on":[16,32,99,117,223],"share":[17,51,61,100,118,230],"price":[18,52,62,101,119,231],"accuracy":[19,53,120,232],"listed":[21,44],"companies":[22,43],"in":[23,45,121,144,159,165,180,238],"United":[25],"Arab":[26],"Emirates":[27],"(UAE).":[28],"Design/methodology/approach":[29],"Data":[31],"were":[36,55],"obtained":[37],"from":[38,57],"financial":[40],"statements":[41],"UAE":[47,123],"stock":[48,206],"market,":[49],"and":[50,66,191,209,229,254],"indices":[54],"crafted":[56],"each":[58],"company\u2019s":[59],"weekly":[60],"returns":[63],"between":[64,226],"2008":[65],"2009,":[67],"using":[68],"generalized":[69],"least":[70],"squares":[71],"regression":[72,75],"analysis.":[73],"Multiple":[74],"analysis":[76],"with":[77,168,182],"fixed":[78],"effects":[79],"was":[80],"then":[81],"implemented":[82],"test":[84],"study":[86],"hypotheses.":[87],"Findings":[88],"Voluntary":[90],"has":[94],"a":[95,132,139],"significant":[96],"positive":[97,115],"accuracy.":[102],"There":[103],"also":[105,247],"evidence":[106],"that":[107,189],"mandatory":[108,197,255],"plays":[112],"an":[113],"important":[114],"role":[116],"business":[124,170],"environment.":[125],"Research":[126],"limitations/implications":[127],"This":[129,154,218],"covers":[131],"two-year":[133],"transitional":[134],"period":[135],"during":[136],"implementation":[137],"new":[140],"code":[143],"emerging":[146,239],"market":[147,207,240],"UAE.":[150,245],"Practical":[151],"implications":[152],"encourages":[156],"managers":[158],"UAE,":[161],"as":[162,164,243],"well":[163],"other":[166],"countries":[167],"similar":[169],"conditions,":[171],"review":[173],"their":[174],"voluntary":[175,253],"policies":[179],"accordance":[181],"international":[183],"good":[184],"practice.":[185],"authors":[187],"suggest":[188],"regulators":[190],"accounting":[192,227],"standard":[193],"setters":[194],"should":[195],"extend":[196],"rules":[201],"for":[202],"benefit":[204],"participants":[208],"overall":[211],"welfare":[212],"economy.":[215],"Originality/value":[216],"extends":[220],"literature":[222],"relationship":[225],"include":[234],"economies":[241],"such":[242],"It":[246],"shows":[248],"importance":[250],"both":[252],"disclosure.":[258]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":4}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
