خصائص مجلس الإدارة و أثرها على الأداء المالي : "دراسة تحليلية على قطاع البنوك بالسوق السعودي"

Abstract EN

This study aimed to find out the impact of the board's characteristics on the financial performance in the banking sector in the Saudi market.

The study was conducted on a sample of 11 banks listed in the Saudi market during the period of 2016 to 2018.

The study utilized the descriptive analysis, correlation analysis and multi-regression analysis.

The study found a positive and statistically significant relationship between the family executive director and the return on assets and the return on equity.

Further, the association between both of return on assets and return on equity with the board size, number of board meetings, proportion of independent directors and the ownership ratio of the board Chairman found to be negative.

The study recommends that banks listed in the Saudi market should implement the corporate governance, in order to maintain the best corporate governance rules to ensure that governance rules continue to have a positive impact on financial performance.

It also recommends that the state and specialized entities such as the Saudi Capital Market Authority (CMA) intervene by enacting laws and legislation to impose sanctions on banks and other companies if they do not comply with governance regulations.