BOARD OF DIRECTORS, AUDIT COMMITTEE CHARACTERISTICS AND THE PERFORMANCE OF SAUDI ARABIA LISTED COMPANIES
作者: Yahya Ali Al-MatariAbdullah Kaid Al-SwidiFaudziah Hanim Bt Fadzil Hanim FadzilEbrahim Mohammed Al-Matari
刊名: International Review of Management and Marketing, 2012, Vol.2 (4), pp.241-251
来源数据库: Directory of Open Access Journals
关键词: Corporate governanceFirm performanceBoard of directorsAudit committeeSaudi Arabia
原始语种摘要: 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),...
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关键词翻译
关键词翻译
  • committee 委员会
  • governance 统治方式
  • expectations 期待的事物
  • agency 代办处
  • audit 检查
  • executive 等程序
  • expected 预期
  • corporate 法人的
  • stock 岩株
  • listed 坏布边