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The relationship between corporate governance mechanisms and going concern evaluation: Evidence from firms listed on Amman Stock Exchange


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

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Abstract

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.

Item Type: Article
Uncontrolled Keywords: Going concern, Amman Stock Exchange, Board independence, Agency Theory
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Prof. Madya Dr. Faudziah Hanim Fadzil
Date Deposited: 24 Feb 2016 06:34
Last Modified: 18 Apr 2016 08:41
URI: http://repo.uum.edu.my/id/eprint/17332

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