مجلة أداء المؤسسات الجزائرية
Volume 5, Numéro 1, Pages 187-200
2016-07-05

أثر حوكمة الشركات على الأداء المالي للشركات الصناعية البتروكمياوية المدرجة في سوق المال السعودي

الكاتب : محمدي نورة . قريشي محمد الصغير .

الملخص

This study attempts to measure the impact of corporate governance on the financial performance of petrochemical industry companies listed in the Saudi financial market from 2010 to 2015. This is realized using a Panel regression model to determine the effect of the change on the independent variable, i.e firm’s corporate governance, which has been measured by the properties of the board, on the dependent variable that is the financial performance, which is measured by the return on assets. The study finds a significant positive impact of the independence of the board on the performance of the company. However, there is no effect of each of the dual role of the CEO as well as the board membership, the board size and activity of the audit Committee on the financial performance of the company.

الكلمات المفتاحية

corporate governance, financial performance, ROA, the board