A new perspective on board composition and firm performance in an emerging market

Ameer, Rashid; Ramli, Fairuz; Zakaria, Husein

doi:10.1108/14720701011085607

Cited by 82 publications

(65 citation statements)

References 28 publications

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“…Bédard et al 2004;Dhaliwal et al 2010;Klein 2002). Using Malaysian data, it is shown that companies with audit committees that comprise a high proportion of independent directors or that are fully independent have high quality accruals (Saleh et al 2007), performance (Ameer, Ramli & Zakaria 2009), and level of voluntary disclosure (Akhtaruddin & Haron 2010).…”

Section: Audit Committee Financial Expertisementioning

confidence: 99%

See 1 more Smart Citation

Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight

Salleh¹,

Baatwah²,

Ahmad³

2017

AJAG

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Section: Audit Committee Financial Expertisementioning

confidence: 99%

“…In Malaysia, there is evidence indicating that only independent directors on the board perform greater monitoring (Ameer et al 2009). Using subsample analysis, we tested equation (1) and (2) by grouping our sample into two groups based on board independence.…”

Section: Additional Analysis Board Independencementioning

confidence: 99%

Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight

Salleh¹,

Baatwah²,

Ahmad³

2017

AJAG

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“…According to the theory, performance of BOD and the organization is different depending on the characteristics of decision making process. Even though there are controversies about the relationship between BOD and performances, many researchers provide evidences that BOD can make an impact on firm performance (Ameer et al , Dalton and Dalton , Davis et al , Jung et al ).…”

Section: Introductionmentioning

confidence: 99%

Does the Effectiveness of Board of Directors Affect Firm Performance of Consumer Co-Operatives? The Case of Icoop Korea

Choi

Woo-Suk

Jang

et al. 2014

Annals of Public and Cooperative Economics

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Consumer co-operatives in Korea have been growing rapidly since they launched their own shops. If co-operatives would be too much oriented to enlargement or economic growth, they might easily pay no attention to members' participation which is one of the priorities in co-operatives. It could lead to losing the value of co-operatives. So it is important to adjust the balance between members' participation and economic growth. This paper focuses on the role of board of directors in doing that. It aims to examine how effectiveness of the board influences members' participation and the participation has effect on performance of co-operatives in the case of iCOOP Korea. The variables such as communication with members and usage of management skills and knowledge are employed as measures of the effectiveness of the board in decision-making process. The data are collected by survey the respondents of which are 222 directors of 30 primary co-operatives. It is analyzed by Structural Equation Model. The findings of the research are as follows. Firstly, communication of the board with members increases the members' democratic participation, and the increased participation contributes to improving the financial performance. Secondly, management skills and knowledge of the board does not have significant relations with the level of members' participation, even though members' economic participation has significantly positive relation with the financial performance. The findings imply that members' voluntary participation will be increased when boards of co-operatives try to reflect members' needs in the decision making processes, and it can help the co-operatives improve their financial performance. It suggests a clue for the trade-off between the value of co-operatives and growth of business which many co-operatives are trying to resolve.Les coopératives de consommation se sont fortement développées en Corée depuis qu'elles ont ouvert leurs propres magasins. Les coopératives trop orientées vers le développement ou la croissance

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“…Non-independent, non-executive directors (NEDs) and managerial ownership were found to be positively related to both dimensions of monitoring roles, while multiple directorships of NEDs were negatively related to management oversight roles. Boards with a high representation of outside and foreign directors were associated with better performance compared to those boards that have a majority of insider executive and affiliated NEDs (Ameer et al, 2010). Yammeesri and Herath (2010) reported that neither independent directors nor grey directors are significant determinants of improving firm value.…”

Section: Board Compositionmentioning

confidence: 99%

Study on theories and mechanisms of corporate governance

Mishra

Kapil

2017

IJAAPE

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This paper aims to review the theories of corporate governance for understanding the theoretical basis of corporate governance mechanisms. Major theoretical studies on corporate governance, including studies done in emerging economies, are included in the review. The paper looks at corporate governance theories from value creation point of view. It is observed that the two perspectives of corporate governance, i.e., shareholder and stakeholder perspectives, are not in contrast to each other but are pointing towards the same goal, i.e., value creation. However, one points towards value creation for shareholders and the other points towards creation of societal value. While reviewing theoretical underpinnings and assumptions for corporate governance perspectives, due consideration has been given to the development of corporate governance mechanism based on various existing theories. A theoretical framework for understanding the relationship between corporate governance mechanism and corporate performance has been proposed. Emerging challenges for corporate governance theories have also been indicated. This being a review paper, one of the major limitations is an unintentional omission of some literature because of non-availability or non-reachability. Literature that would have been present in languages other than English could also not been included in the review.

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A new perspective on board composition and firm performance in an emerging market

Cited by 82 publications

References 28 publications

Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight

Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight

Does the Effectiveness of Board of Directors Affect Firm Performance of Consumer Co-Operatives? The Case of Icoop Korea

Study on theories and mechanisms of corporate governance

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