Corporate governance plays an important role in disclosure quality. The objective of this study is to examine the relationship between corporate governance mechanisms and disclosure quality for the companies listed in Palestine Exchange. The corporate governance variables tested in this study are a) board size, b) board ownership, c) board compensations, d) role duality, e) number of board meetings, f) audit committee size, and g) auditor type. Disclosure quality is measured by discrimination accruals. Our results indicate that while board size, board ownership and auditor type, affect disclosure quality positively, role duality, board compensations and audit committee size have a negative impact on disclosure quality. This study is important for the Palestinian context because it improves the disclosure quality of the companies.

Title

International Journal of Economics, Commerce and Management

Publisher

International Journal of Economics, Commerce and Management

Publisher Country

United Kingdom

Publication Type

Online only

Volume

4

Year

2018

Pages

401-417