Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance

Alqatan, Ahmad; Chbib, Imad; Hussainey, Khaled

doi:10.4018/978-1-7998-4852-3.ch001

Cited by 5 publications

(1 citation statement)

References 111 publications

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“…The AT has been used in prior studies to link firm performance (FP) and board structure (BS), where agency costs used to arise due to the separation of ownership and control (Agarwal, 1996;Coles et al, 2008;Karamanou & Vafeas, 2005;Alqatan et al, 2020). Shareholders use various tools in corporate governance to help improve FP and to reduce agency cost (Filatotchev & Nakajima, 2010).…”

Section: Theoretical Framework Literature Review and Hypothesesmentioning

confidence: 99%

The Impact of Board Independence, Gender Diversity and Nationality Diversity on Firm Performance

Idris¹,

Ousama²

2021

APMAJ

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This study aimed to examine the relationship between board structure and firm performance measured by return on equity (ROE) and return on asset (ROA). 42 firms listed on the Qatar Stock Exchange (QSE) in 2018 were examined, using regression analysis. The study found that gender diversity (i.e., female directors on the board) had a positive significant relationship with firm performance in both measures, i.e., ROE and ROA. In addition, only board meeting and non-executive directors had significant relationships with firm performance measured by ROA. The findings of the study have some practical implications for some stakeholders, such as listed companies in Qatar and the Qatar Financial Market Authority. The Qatari listed companies will be able to understand the impact of board structure and the complementary benefits that may affect firm performance and thus strengthen the function of their boards. The Qatar Financial Market Authority will be able to understand the current practices of the corporate governance (CG) code; its strengths and weakness. Hence, it will be able to improve the code in order to overcome the weaknesses and strengthen good practices. Keywords: corporate governance, board independence, gender diversity, nationality diversity, firm performance

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Section: Theoretical Framework Literature Review and Hypothesesmentioning

confidence: 99%

The Impact of Board Independence, Gender Diversity and Nationality Diversity on Firm Performance

Idris¹,

Ousama²

2021

APMAJ

View full text Add to dashboard Cite

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Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis)

Alqam

Owais

Ali

et al. 2022

Cogent Business & Management

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Impact of corporate network position on strategic risk and company’s performance – evidence from Poland

Światowiec-Szczepańska

Stępień

2021

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Purpose The purpose of this study is to investigate the links between a company’s position in a corporate network with its financial performance and strategic risk in the context of the largest Central European stock market. Design/methodology/approach This study integrates the theory of social network analysis (SNA) with corporate governance theory with a special focus on resource dependence theory. Using the framework of network social analysis, the authors use network measures of social capital and embeddedness. Findings The results of studying companies listed on the Polish stock exchange indicate that a company’s corporate network position has a significant negative impact on strategic risk while having no influence on its financial performance. The research also highlights the importance of a firm’s corporate governance model for both performance and strategic risk. Research limitations/implications The data collected, and SNA measures used made it possible to conduct a cross-sectional study. Compared to longitudinal studies, this type of study has a couple of disadvantages addressed in the paper. In the future, the dependencies observed in this study should be tested using longer-term data. Originality/value To the best of the author’s knowledge, this is the first paper integrating the corporate personal and capital networks to test risk and performance dependencies in the context of Poland’s corporate governance model. The findings and conclusions can also be applied to analyzing Central and Eastern Europe stock markets.

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Theories Related to the Relationship Between Board Diversity, Earnings Management, and Firm Performance

Cited by 5 publications

References 111 publications

The Impact of Board Independence, Gender Diversity and Nationality Diversity on Firm Performance

The Impact of Board Independence, Gender Diversity and Nationality Diversity on Firm Performance

Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis)

Impact of corporate network position on strategic risk and company’s performance – evidence from Poland

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