Can conventional governance mechanisms be a matter for financial performance in islamic countries ?
المؤلف
المصدر
Journal of Islamic Business and Management
العدد
المجلد 11، العدد 2 (31 ديسمبر/كانون الأول 2021)، ص ص. 268-295، 28ص.
الناشر
Riphah International University Riphah Centre of Islamic Business
تاريخ النشر
2021-12-31
دولة النشر
باكستان
عدد الصفحات
28
التخصصات الرئيسية
العلوم الهندسية والتكنولوجية (متداخلة التخصصات)
الملخص EN
Purpose: The study investigates the effect of eight conventional gover- nance mechanisms, namely (board size, CEO duality, audit committee (AUDC) size, AUDC independence, board structure, AUDC number of meetings, board gender, and external audit quality), on financial perfor- mance for a sample of 246 non-financial listed firms in GCC countries from 2015-2019.
Design/Methodology/Approach: Several models have been run using "Hierarchical Multiple Regression" for six GCC countries.
Findings: The study has revealed different results for example, board size, AUDC size and AUDC number of meetings have insignificant effect on firm performance in most GCC countries.
In contrast, board gender and board structure are the most determining factors of financial perfor- mance in GCC countries.
Research Limitations/Implications: The results of the study call for leg- islative amendments that would urge companies to increase the number of non-executive members and empower females to effectively participate in corporate boards through the quota system.
Originality/Significance: The current study is one of the few studies on governance in emerging Islamic markets, and therefore it contributes to the accounting literature by identifying the characteristics of governance in these countries.
Practical and Social implications: Regulators should visit Islamic cor- porate governance rules and practices in financial institutions to improve conventional corporate governance in non-financial firms.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Musa, Gihan. 2021. Can conventional governance mechanisms be a matter for financial performance in islamic countries ?. Journal of Islamic Business and Management،Vol. 11, no. 2, pp.268-295.
https://search.emarefa.net/detail/BIM-1429436
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Musa, Gihan. Can conventional governance mechanisms be a matter for financial performance in islamic countries ?. Journal of Islamic Business and Management Vol. 11, no. 2 (2021), pp.268-295.
https://search.emarefa.net/detail/BIM-1429436
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Musa, Gihan. Can conventional governance mechanisms be a matter for financial performance in islamic countries ?. Journal of Islamic Business and Management. 2021. Vol. 11, no. 2, pp.268-295.
https://search.emarefa.net/detail/BIM-1429436
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references.
رقم السجل
BIM-1429436
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر