Corporate governance, disclosure quality and financial performance: A comparative study of corporate firms in Saudi Arabia and Australia

Abstract

This proposal is for a comparative study between companies of Saudi Arabia and Australia, examining the influence of corporate governance in both disclosure quality and financial performance. The study is designed to fill the gap in the literature by providing empirical support for recent arguments that corporate governance is related to financial performance and disclosure quality. This proposal thus develops two main hypotheses which will be measured and tested over the course of the study. The proposed method for testing the hypotheses is through simple and multiple linear regression analyses of data extracted from the financial statements of 200 companies, 100 from each country. This data will be supported by additional information from market reports and industry analysis where available and relevant.