Corporate Governance and Anti-Corruption Disclosure: Evidence from MENA Region

  • Rasha Fouad Bouhamdan
  • Nehale Mostapha
  • Wagdi Hegazy
Keywords: anti-corruption disclosure, corporate social responsibility, corporate governance, MENA region, corruption, transparency, banks

Abstract

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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How to Cite
Bouhamdan, R. F., Mostapha, N., & Hegazy, W. (2023). Corporate Governance and Anti-Corruption Disclosure: Evidence from MENA Region. European Journal of Science, Innovation and Technology, 3(2), 122-136. Retrieved from https://ejsit-journal.com/index.php/ejsit/article/view/188
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