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Yıl 2012, Cilt: 2 Sayı: 4, 241 - 251, 01.12.2012

Yahya Ali Al-matari Abdullah Kaid Al-swidi Faudziah Hanim Bt Hanim Fadzil Ebrahim Mohammed Al-matari

Öz

Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies

Yıl 2012, Cilt: 2 Sayı: 4, 241 - 251, 01.12.2012

Yahya Ali Al-matari Abdullah Kaid Al-swidi Faudziah Hanim Bt Hanim Fadzil Ebrahim Mohammed Al-matari

Öz

This study examines the relationship between the internal corporate governance mechanism related to the board of directors, the audit committee characteristics and the performance of the Saudi companies listed in the Saudi stock exchange (TADAWL) in 2010, excluding financial companies. The statistical results of the study are not in line with the agency theory that board of directors and audit committee might mitigate agency problems leading to reduced agency cost by aligning the interests of controlling owners with those of the company. While audit Committee size (ACSIZE) is found to have a significant relationship with firm performance (but in the opposite direction to expectation), other hypothesized variables, the proportion of non-executive directors (BODCOM), CEO Duality (DUAL), Board Size (BSIZE), Audit Committee Independence (ACIND), audit committee meeting (ACMEET) were found to be as expected directions but insignificantly related to firm performance measure except the direction of the proportion of non-executive directors (BODCOM) was opposite to the expectations.

Anahtar Kelimeler

Corporate governance Firm performance Board of directors Audit committee Saudi Arabia

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Ayrıntılar

Diğer ID JA62AR36TJ
Bölüm Araştırma Makalesi
Yazarlar

Yahya Ali Al-matari Bu kişi benim

Abdullah Kaid Al-swidi Bu kişi benim

Faudziah Hanim Bt Hanim Fadzil Bu kişi benim

Ebrahim Mohammed Al-matari Bu kişi benim

Yayımlanma Tarihi 1 Aralık 2012
Yayımlandığı Sayı Yıl 2012 Cilt: 2 Sayı: 4

Kaynak Göster

APA Al-matari, Y. A., Al-swidi, A. K., Fadzil, F. H. B. . H., Al-matari, E. M. (2012). Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. International Review of Management and Marketing, 2(4), 241-251.
AMA Al-matari YA, Al-swidi AK, Fadzil FHBH, Al-matari EM. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. IRMM. Aralık 2012;2(4):241-251.
Chicago Al-matari, Yahya Ali, Abdullah Kaid Al-swidi, Faudziah Hanim Bt Hanim Fadzil, ve Ebrahim Mohammed Al-matari. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing 2, sy. 4 (Aralık 2012): 241-51.
EndNote Al-matari YA, Al-swidi AK, Fadzil FHBH, Al-matari EM (01 Aralık 2012) Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. International Review of Management and Marketing 2 4 241–251.
IEEE Y. A. Al-matari, A. K. Al-swidi, F. H. B. . H. Fadzil, ve E. M. Al-matari, “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”, IRMM, c. 2, sy. 4, ss. 241–251, 2012.
ISNAD Al-matari, Yahya Ali vd. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing 2/4 (Aralık 2012), 241-251.
JAMA Al-matari YA, Al-swidi AK, Fadzil FHBH, Al-matari EM. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. IRMM. 2012;2:241–251.
MLA Al-matari, Yahya Ali vd. “Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies”. International Review of Management and Marketing, c. 2, sy. 4, 2012, ss. 241-5.
Vancouver Al-matari YA, Al-swidi AK, Fadzil FHBH, Al-matari EM. Board of Directors, Audit Committee Characteristics and the Performance of Saudi Arabia Listed Companies. IRMM. 2012;2(4):241-5.