Corporate Governance and Anti-Corruption Disclosure: Evidence from MENA Region
This research studies the relation between corporate governance characteristics and the quality of anti-corruption disclosure in MENA region. The dataset includes 354 MENA region banks covering four countries, namely, Lebanon, Egypt, Jordan, and Saudi Arabia for the period of 2013-2020. A content analysis is performed for the banks’ websites and the annual reports, sustainability reports, and CSR reports published by the banks. A descriptive study is performed to determine the quality of ACD in the banks, followed by an analytical study to identify its association with corporate governance characteristics. Results indicate a significant association between CSR report and ACD for all countries under study, while regarding CEO duality, a significant association was found only for Lebanon.
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