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The Impact of CG Mechanisms on Corporate Financial Performance: An Applied Study
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Abd El-Hamid, Yasmin Mamdouh (Author) |
| مؤلفين آخرين: | Abd El-Fattah, Mohammed (Co-Author) |
| المجلد/العدد: | مج22, ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الشهر: | ابريل |
| الصفحات: | 1 - 21 |
| ISSN: |
2356-8402 |
| رقم MD: | 891990 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
40
| المستخلص: |
Corporate Governance is viewed as a moral duty nowadays. It involves promoting the compliance of law in letter and spirit and demonstrating ethical conduct. The relationship between corporate governance and financial performance has caught wide attention of researchers in the last decade. Numerous researches have been conducted in past to investigate this linkage, but there has been lack of conclusive evidence. The issue revolving around corporate governance and financial performance has always been an essential and critical element for many corporations in Egypt. Good corporate governance practices are regarded as important in reducing risk for investors, attracting investment capital and improving performance. Precisely, this study investigates the relationship between the effectiveness of corporate governance mechanisms (The board of directors, The audit committee and The external auditing) and return on assets (ROA) was chosen as a measure of financial performance. Furthermore, the research made use of data obtained from the annual reports and collected from questionnaire of twenty-eight corporations listed in the Egyptian Stock Exchange for the year 2015. Applying on listed Egyptian corporations, the study results indicate that the relationship between the audit committee effectiveness and ROA is positively significant. In addition to that, this study found that the relationship between the external auditing effectiveness and ROA is insignificant and that the relationship between board of directors effectiveness and ROA is insignificant, as well |
|---|---|
| ISSN: |
2356-8402 |
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