Corporate Governance and Performance of the Financial Firms in Bahrain

Impact of Board of Directors on Performance of Brazilian Banks

“…This relationship is justified by the possibility that large boards are more susceptible to inefficiency in the process of coordination, communication, and decision making. However, the result found in this research is in line with the findings of Haris et al (2019), Aktan et al (2018), Fidanoski et al (2014, Mehran (2012), Abdul et al (2014), Belhaj and Mateus (2016), Andres and Vallelado (2008), and Isik and Ince (2016), which suggest that the largest number of members assists in decision making, sharing knowledge and providing different views.…”

“…Regarding the variable referring to the percentage of independent board members (CI), a positive relation was observed, with a coefficient β of 0.217405, and significant, with a p-value of 0.098, with the proposed model. Aktan et al (2018), Liang et al (2013) and Pathan and Faff (2013) in their research have noted this relationship as significant and negative, arguing that bank independent advisors are only associated with regulatory compliance and that the availability of high-performance advisors may be limited.…”

“…Aslam and Haron (2020);Gyamerah et al (2020);Johan and Hapsari (2020);Haris et al (2019);Aktan et al (2018);AlSagr et al (2018);Hajer and Anis (2018);Chou and Buchdadi (2017);Isik and Ince (2016);Belhaj and Mateus (2016);Bukair and Rahman (2015);Boussaada and Karmani (2015);Kilic (2015);Fidanoski et al (2014);Chaarani (2014);Abdul et al (2014);Liang et al (2013);Pathan and Faff (2013);Adams and Mehran (2012);Andres and Vallelado (2008);Adams and Mehran (2008);Bonn et al (2004).ROEMeasures the profitability of the company's shareholders 'equity, defined by the ratio between Net Income and Shareholders' Equity Aslam and Haron (2020)Haris et al (2019);Aktan et al (2018);Handa (2018);AlSagr et al (2018);Hajer and Anis (2018);Kramaric and Pervan (2016);Belhaj and Mateus (2016);Bukair and Rahman (2015);Boussaada and Karmani (2015);Kilic (2015); Chaarani (2014); Fidanoski et al (2014); Liang et al (2013); Pathan and Faff (2013(2020); Gyamerah et al (2020); Haris et al (2019); Aktan et al (2018); Handa (2018); AlSagr et al (2018); Hajer and Anis (2018); Chou and Buchdadi (2017); Kramaric and Pervan (2016); Isik and Ince (2016); Belhaj and Mateus (2016); Bukair and Rahman (2015); Boussaada and Karmani (2015); Kilic (2015); Chaarani (2014); Fidanoski et al (2014); Abdul et al (2014); Liang et al (2013); Pathan and Faff (2013); Adams and Mehran (2012); Andres and Vallelado (2008); Adams and Mehran (2008); Bonn et al (2004). CE Defined by...…”

“….DCEODummy variable that equals 1 if the CEO also chairs the board of directors, otherwise zero Aslam and Haron (2020)Gyamerah et al (2020);Aktan et al (2018);Handa (2018);Hajer and Anis (2018);Chou and Buchdadi (2017);Belhaj and Mateus (2016);Boussaada and Karmani (2015);Chaarani (2014);Abdul et al (2014);Liang et al (2013). CM Defined by the percentage of female counselors to the total number of members of the board of directors Johan and Hapsari (2020)…”

A Comparative Analysis of Modern Performance Methods in Economic Practice

“…Source: own processing according to Wagner, 2009 Nowadays, the scientific literature provides number of research studies devoted to measuring the business performance and each author has different point of view for measuring business performance. Aktan et al (2018) explored the relationship between performance of the firms and corporate governance. The results suggested that board size, ownership concentration and auditor's reputation have a positive and significant impact on firm's Return on Assets, whereas the percentage of independent directors and the annual number of board meetings have negative and significant impact on firms' Return on Equity.…”