أثر الدور الحوكمي لخصائص مجلس الإدارة و لجنة التدقيق على الأداء المالي : دراسة تطبيقية على شركات المساهمة المدرجة في بورصة الجزائر خلال الفترة 2013-2019

Abstract EN

This study aims to test the impact of the characteristics of the board of directors and the audit committee as governance mechanisms on the financial performance of companies listed on the Algiers Stock Exchange during the period 2013-2019.

Measured by the size of the audit committee, audit committee meetings and reliance on the rate of return on assets (ROA) as an indicator of financial performance, and to achieve the objectives of the study, it was relied on cross-sectional time series data (panel data).

One of the most significant findings is that all the variables adopted in the study are not statistically significan except The size of the Board of Directors and meetings of the Audit Committee had a negative, statistically significant impact on the financial performance.