Dr.K. Shankaraiah’s research while affiliated with Sultan Qaboos University and other places

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Publications (1)


Corporate Governance and Accounting Standards in Oman: An Empirical Study on Practices
  • Article

January 2004

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187 Reads

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9 Citations

SSRN Electronic Journal

Dr.K. Shankaraiah

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Good corporate governance ensures that corporations perform better and have a better relationship with its stakeholders. The proper practice of accounting standards is very significant, as it leads to the effective disclosure and consequently good corporate governance programmes. Hence, the practice of proper accounting standards is more relevant issue of good corporate governance in the present competitive era as the standards provide a useful mechanism to restructure the core corporate values. In this context, the paper attempts to discuss the practice of accounting standards for good corporate governance, as it is regarded as one of the important relevant issues of corporate governance, with an objective to make accounting standards useful to ensure the better disclosure, thus the good corporate governance. The empirical results revealed that the most of the select companies perceived the relevance of standards for good corporate governance and complied with twenty to twenty-five accounting standards with varied treatments of items, which jeopardised the comparability and left the scope for personal discretion and confusion. The necessity of stringent and uniform standards, wide participation, harmonisation of related laws is realised for ensuring the true and fair view of business, thus good corporate governance.

Citations (1)


... This study aim to examine the effect of internal CG ( board of directors, and ownership structure ) on the agency cost motivated by; most of studies in this realm are advanced market based (Doukas et al., 2000a;Florackis & Ozkan, 2008;Henry, 2007), in context of Oman no former study done in this field to best our knowledge, former Omania studies focused on the effect of CG on performance (Al-Matari et al., 2014) CG and accounting standards (Shankaraiah, 2004). Thus, this study attempted to fill gap in literature related to the relation between CG and agency cost from emerging market that distinguish by highly concentration ownership structure and weak CG. ...

Reference:

The Influence of Corporate Governance on Agency Costs in Context Omanian Market
Corporate Governance and Accounting Standards in Oman: An Empirical Study on Practices
  • Citing Article
  • January 2004

SSRN Electronic Journal