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Main Determinants of Financial Reporting Quality in the Lebanese Banking Sector
2017
EUROPEAN RESEARCH STUDIES JOURNAL
The study aims to investigate the potential determinants that may influence the quality of financial reporting of 88 annual reports of a sample of 22 Lebanese banks for the period 2012-2015. Financial reporting quality index with 40 items was used as the dependent variable, while bank specific characteristics of leverage, size, and profitability as well as corporate governance features of board independence, ownership structure, and board size constitute the independent variables. Using
doi:10.35808/ersj/922
fatcat:vwvy4mgxv5gnxod36zzwelvwlq