Revisiting the role of audit and compensation ‘committees’ characteristics in the financial performance of the non-financial sector through the lens of the difference generalised method of moments

Rahman, Habib Ur; Ali, Asif

doi:10.1080/23311975.2022.2085365

Cited by 10 publications

(6 citation statements)

References 74 publications

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“…This implies that, as one Naira of the total compensation increases by one the financial performance of banks in Nigeria will increase by 0.0000002 other things being equal. The result is supported by many scholars (Emmanuel et al, 2017;and Rahman & Ali, 2022). In addition, human capital moderates the relationship between total compensation and financial performance of banks in Nigeria.…”

Section: Resultsmentioning

confidence: 58%

Executive Compensation and Financial Performance of Listed Banks in Nigeria: Moderating Role of Human Capital

Zik-Rullahi,

Onmonya,

Uthman

et al. 2024

J. of Law and Sust. Develop.

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Objective: The study is on the role of human capital on the relationship between executive compensation and financial performance of banks in Nigeria from 2008 to 2022. The work studies the moderating role of human capital on the relationship between executive compensation and financial performance of listed banks in Nigeria. Method: In establishing the relationship, correlational research design was employed. The research encompasses listed banks in Nigerian for the period of study. Utilizing secondary data from annual reports and accounts, a panel regression was employed to test the hypotheses. The study was supported by pay-performance theory on the financial performance measure as NIM. Results: The findings reveal that highest paid director have a negative and significant relationship with financial performance of banks in Nigeria. In the same vein, the study establishes a positive relationship between total compensation and financial performance. However, human capital moderates the relationship between total compensation and financial performance of banks in Nigeria negatively. Conclusion: The study's findings yield recommendations for enhancing financial performance of Nigerian banks. There is need for control on executive compensation of banks as these are vital to the financial performance of banks in Nigeria.

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Section: Resultsmentioning

confidence: 58%

Executive Compensation and Financial Performance of Listed Banks in Nigeria: Moderating Role of Human Capital

Zik-Rullahi,

Onmonya,

Uthman

et al. 2024

J. of Law and Sust. Develop.

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“…The audit committee has a significant positive effect on financial performance. This study is supported by research published by (Mihail et al, 2022), (Rahman & Ali, 2022), (Boachie, 2023), (Ria, 2023), (Kasbar et al, 2023), (Enam et al, 2023), and (Mamatzakis et al, 2023). The presence of an audit committee in manufacturing businesses will improve the business's financial performance because it is entrusted with aiding the board of commissioners in monitoring management's financial reporting process to strengthen the credibility of financial reports.…”

Section: The Impact Of Corporate Governance On Financial Performancementioning

confidence: 66%

“…By the audit committee's agency theory, business policy delegated authority to firm management to carry out internal management Performance of Companies In Indonesia oversight (Mihail et al, 2022). As a result, the more audit committees a firm has, the greater the monitoring and control it has over its financial and accounting processes, which affects its financial performance (Rahman & Ali, 2022). (Kasbar et al, 2023), (Enam et al, 2023), and (Mamatzakis et al, 2023) argue that the audit committee has had a positive and substantial impact on financial performance.…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility, Corporate Governance, Firm Size and Financial Performance of Companies in Indonesia

Wati

Saragih

Welly

et al. 2023

JMPE

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Financial performance is critical to the company's survival. One of the goals of forming a corporation is to maximize its worth, as evidenced by the performance of its financial accounts. Investors can make decisions about a company's investing activities by measuring financial performance. As a result, investors will expect corporations to provide high-quality financial performance reports. This study sought to investigate the impact of corporate social responsibility, corporate governance, and firm size on financial performance. This study makes use of secondary data from manufacturing firms registered on IDX (Indonesia Stock Exchange) between 2017 and 2022. Purposive sampling was used to select the sample that met particular requirements. In this research, the data was examined using multiple linear regression tests. According to the findings of this research, CSR (corporate social responsibility), CG (corporate governance), and size of the firm are all having significant positive impacts on financial performance. Because of the importance of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in firms for the future, investors should pay attention to components of CSR (Corporate Social Responsibility) and GCG (Good Corporate Governance) in financial reports, which can be utilized as a consideration in investing

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“…al., 2022). This independence is pivotal for preventing the insiders from influencing the work of independent third-party auditors, and the work of oversight committee (Rahman & Ali, 2022). The importance of the audit committee's independence needs not to be undermined, as the audit committee does impact the board's decisions and plans (Shrivastav, 2022).…”

Section: Literature Reviewmentioning

confidence: 99%

Impact of corporate governance on firm performance: a case of Pakistan stock exchange

Khan

Mahmood

2023

Lib. Arts Soc. Sci. Int. J.

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This study investigates the impact of Corporate Governance on Firm Performance. The corporate governance has been operationalized through eight indicators including the Board Size, Ownership Structure, CEO Duality, Independence of Audit Committee, Firm Size, Firm Age, Firm Leverage, and Firm Growth, while the Firm performance has been factored into Return on Assets, and Return on Equity. Pakistan stock exchange has been used as the unit of analysis, taking 100 public listed firms from the non-financial sector, as the sample. Data around the study variables have been collected and analyzed for a period of 10 years, i.e., 2013-2022, using suitable statistical tools. The findings reveal that lean board size, moderate leverage, CEOs serving on various boards, high independence on audit committees, large firm size, young firms, and sustainable growth positively impact the firm performance. High leverage has been found to have an adverse impact on firms’ profitability, especially in the wake of high interbank offered rates. These findings are important the practitioners, corporate regulators, and researchers. Future studies are recommended to take more indicators from the corporate governance index into account for understanding their impact on firm performance.

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Revisiting the role of audit and compensation ‘committees’ characteristics in the financial performance of the non-financial sector through the lens of the difference generalised method of moments

Cited by 10 publications

References 74 publications

Executive Compensation and Financial Performance of Listed Banks in Nigeria: Moderating Role of Human Capital

Executive Compensation and Financial Performance of Listed Banks in Nigeria: Moderating Role of Human Capital

Corporate Social Responsibility, Corporate Governance, Firm Size and Financial Performance of Companies in Indonesia

Impact of corporate governance on firm performance: a case of Pakistan stock exchange

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