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Oman provides a unique country context in which to examine the impact of AC characteristics on disclosure quality and quantity. It is the first country in the Middle East region to issue the CG code in 2002. The code was revised in 2016, giving ACs extended roles and responsibilities to perf...
Outlier testing was achieved by applying the Winsorize model for data within −1.5 > Z-score > 1.5 (Gujarati 2011); accordingly, we obtained 204 valid observations. Table 3. Descriptive data. The descriptive statistics in Table 3 show the abnormal distribution of discretionary accrual quality ...