The Determination of Firm Performance in Emerging Nations: Do Board Size and Firm Size Matter
محل انتشار: دوازدهمین کنفرانس بینالمللی آکادمی مدیریت آسیا
سال انتشار: 1396
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 508
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شناسه ملی سند علمی:
AAMC12_100
تاریخ نمایه سازی: 22 دی 1396
چکیده مقاله:
The purpose of this study is to examine the relationship between board size and firm size, and firms’ financial performance using (ROA and ROE) as performance indicators in in one of emerging nations, namely Jordan. The current study used quantitative methodology and the hypotheses of the study are examined through statistical software, SPSS 20, Eviews and PLS to analyze data. The findings from this study revealed that board size has an influence on Jordanian industrial firms’ financial performance. The present study evidenced that there is a positive relationship between board size and ROA. On the other hand, the study revealed that firm size has no effect on ROA. Also, the study showed that both independent variables, board size and firm size, have an insignificant effect on ROE. The current study highlights the value of corporate governance in accounting research, by providing a deeper insight into the managers regarding firm financial performance. The study emphasizes the significance of considering board sizeas a critical form of Return on assets (ROA). The study focuses on corporate governance practices in Jordan as one of emerging market features that might mitigate the gap in the emerging market studies through survey evidence. Thus, generally, investors and regulators must be sensitive to the fact that the performance of industrial firms, represented by ROA, is affected by the size of board of directors
کلیدواژه ها:
نویسندگان
Tariq Tawfeeq Yousif Alabdullah
Accounting Department, College of Administration and Economics, University of Basrah, Iraq
Mohamed Ibrahim Nor
Faculty of Management Sciences, SIMAD UNIVERSITY, Mogadishu, Somalia
Sofri Yahya
Graduate School of Business,UniversitiSains Malaysia, Malaysia
Essia Ries Ahmed
Universiti Malaysia Perlis (UniMap), School of Business Innovation & Technopreneurship, Perlis, Malaysia