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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
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LEADER 02554nam a22002177a 4500
001 1641927
041 |a eng 
044 |b مصر 
100 |9 478833  |a Abd El-Hamid, Yasmin Mamdouh  |e Author 
245 |a The Impact of CG Mechanisms on Corporate Financial Performance:  |b An Applied Study 
260 |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة  |c 2018  |g ابريل 
300 |a 1 - 21 
336 |a بحوث ومقالات  |b Article 
520 |b 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 
653 |a الإفصاح المحاسبي  |a الرسائل الجامعية  |a مراجعة الحسابات  |a الأداء المالي 
700 |9 495620  |a Abd El-Fattah, Mohammed  |e Co-Author 
773 |4 الاقتصاد  |4 إدارة الأعمال  |6 Economics  |6 Business  |c 017  |f Al-Fikr Al-Muhasabī  |l 001  |m مج22, ع1  |o 0541  |s الفكر المحاسبي  |t Accounting Thought  |v 022  |x 2356-8402 
856 |u 0541-022-001-017.pdf 
930 |d y  |p y  |q n 
995 |a EcoLink 
999 |c 891990  |d 891990