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حنان حسن المرحبي

Assistant Professor

أستاذ المحاسبة المساعد

كلية إدارة الأعمال
مبنى 3, الدور 2، مكتب 40
المنشورات
فرضية
2019

POLITICAL CONNECTIONS, ACCOUNTING QUALITY AND LOAN CONTRACTING: EVIDENCE FROM THE DYNASTIC MONARCHY GOVERNMENT SYSTEM OF THE GCC MONARCHIES

This study examines the association between political connections, accounting quality and loan contracting in the Gulf Cooperation Council (GCC) monarchies. A key feature of the GCC government systems is the distinctive tie between ruling families and the states, forming the so-called dynastic monarchy government (DMG) system. An implication of the DMG system is that the power structure is expected to remain as defined by latest monarch over the period of his rulership, increasing political stability. This feature indicates greater predictability of future benefits or costs of political connections, a factor that may assist firms to reaching more informed corporate decisions. While most prior research has focused on an established or a developing democracy or on authoritarian regimes, few studies have analysed political connections using the DMG setting of the GCC monarchies. Thus, the DMG provides a unique setting to investigate the governance role of politically connected members and family owners and their impact on accounting quality and loan contracting.

نوع عمل المنشور
A thesis submitted in total fulfilment of the requirements for the degree of Doctor of Philosophy
اسم الناشر
Latrobe University
مدينة النشر
Melbourne
مزيد من المنشورات
publications

استخدمت نظرية الوكالة (agency theory) في العديد من التخصصات منها المحاسبة، المالية، الاقتصاد، السلوك التنظيمي، والعلوم السياسية. وهذه النظرية موجهة لتحليل المشكلة المتصاعدة في العلاقة بين الموكل…

بواسطة Hanan Hasan Almarhabi
2021
تم النشر فى:
الجمعية السعودية للمحاسبة
publications

Purpose - An important question is whether lenders perceive politically connected firms as having less or higher default risk, and thus provide them with more or less preferential loan terms…

بواسطة Hanan Hasan Almarhabi, Kamran Ahmed, Paul Mather
2022
publications

This study examines the association between political connections, accounting quality and loan contracting in the Gulf Cooperation Council (GCC) monarchies. A key feature of the GCC government…

بواسطة Hanan Hasan Almarhabi
2019
تم النشر فى:
Latrobe University