Effect of the board of directors and the audit committee on firm performance: a panel data analysis

2016 ◽  
Vol 21 (3) ◽  
pp. 737-755 ◽  
Author(s):  
Hazar Ben Barka ◽  
François Legendre
Keyword(s):  
Data Analysis ◽  
Firm Performance ◽  
Panel Data ◽  
Board Of Directors ◽  
Audit Committee ◽  
Panel Data Analysis ◽  
The Board Of Directors

scholarly journals Gender in Audit Committee and Financial Reporting Timeliness: the Case of Unique Continental European Model

2018 ◽  
Vol 7 (2.29) ◽  
pp. 436
Author(s):  
Zaitul . ◽  
Desi Ilona
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Board Of Directors ◽  
Financial Reporting ◽  
Audit Committee ◽  
Panel Data Analysis ◽  
Listed Companies ◽  
European Model ◽  
European System ◽  
The Board Of Directors

The goal of the current research is to identify whether or not the gender of Audit Committee members affects the timeliness of financial reporting. Unlike several studies which have focused on gender in the Board of Directors, the current study more specifically discusses gender in the Audit Committee in a country which adopts a Continental European System. This study employs panel data analysis for 370 observations of 185 Indonesian listed companies in the 2014-2015 period. This research reports that gender of the Audit Committee members is still debatable with regards to their role in improving the timeliness of financial reporting. Further, size, independence, expertise, and Audit Committee activities have an insignificant impact on the timeliness of financial reporting.  

scholarly journals Gender in Audit Committee and Financial Reporting Timeliness: The Case of Unique Continental European Model

2019 ◽  
Vol 8 (2S9) ◽  
pp. 864-871
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Board Of Directors ◽  
Financial Reporting ◽  
Audit Committee ◽  
Panel Data Analysis ◽  
Listed Companies ◽  
European Model ◽  
European System ◽  
The Board Of Directors

The goal of the current research is to identify whether or not the gender of Audit Committee members affects the timeliness of financial reporting. Unlike several studies which have focused on gender in the Board of Directors, the current study more specifically discusses gender in the Audit Committee in a country which adopts a Continental European System. This study employs panel data analysis for 370 observations of 185 Indonesian listed companies in the 2014-2015 period. This research reports that gender of the Audit Committee members is still debatable with regards to their role in improving the timeliness of financial reporting. Further, size, independence, expertise, and Audit Committee activities have an insignificant impact on the timeliness of financial reporting

scholarly journals Corporate Governance dan Kinerja Keuangan

2020 ◽  
Vol 17 (4) ◽  
pp. 566-589
Author(s):  
Haniatus Sa’diyah
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Panel Data ◽  
Financial Performance ◽  
Board Of Directors ◽  
Commercial Banks ◽  
Sampling Method ◽  
Supervisory Board ◽  
Testing Methods ◽  
The Board Of Directors

This study aims to determine the effect of corporate governance as proxied by the Board of Commissioners, the Board of Independent Commissioners, the Board of Directors and the Sharia Supervisory Board on Financial Performance, through a connecting variable, namely Non Performing Financing (NPF). The sample of this research is using purposive sampling method. The population is 13 Islamic Commercial Banks in Indonesia. The samples obtained were 8 Islamic Commercial Banks. The data is obtained from the quarterly reports of each bank, namely the first quarter of 2017 to the second quarter of 2020. Data analysis and hypothesis testing methods use path analysis using panel data. The results of this study indicate that corporate governance as proxied by the Board of Commissioners, the Independent Commissioner, the Board of Directors and the Sharia Supervisory Board has no effect on financial performance and non-performing financing. This means that higher corporate governance does not affect financial performance or non-performing financing. In this study it was also found that non-performing financing has an effect on financial performance. If non-performing financing decreases, financial performance will increase. In addition, non-performing financing in this study cannot be an intervening variable for corporate governance.

scholarly journals Capital Investments and Manufacturing Firms’ Performance: Panel-Data Analysis

2020 ◽  
Vol 12 (4) ◽  
pp. 1689 ◽  
Author(s):  
Vanja Grozdić ◽  
Branislav Marić ◽  
Mladen Radišić ◽  
Jarmila Šebestová ◽  
Marcin Lis
Keyword(s):  
Data Analysis ◽  
Firm Performance ◽  
Panel Data ◽  
Fixed Effects ◽  
Panel Data Analysis ◽  
Manufacturing Firms ◽  
Capital Investments ◽  
Short Term ◽  
Term Performance

The main goal of this study was to examine the effects of capital investments on firm performance, using panel-data analysis. For this purpose, financial data were gathered for 60 manufacturing firms based in Serbia, in the period from 2004 to 2016. The main research hypotheses were developed in accordance with the definition, nature, and time aspect of capital investments. Therefore, empirical expectation of this study was that the relationship between capital investments and firm performance should be positive—they probably bring losses to the firm in the short term, but they should increase firm performance in the long term. Finally, the results have indeed shown that capital investments have statistically significant negative effect on the short-term performance, but positive effect on the long-term performance of the analyzed firms, while controlling for time-fixed effects and certain internal factors.

scholarly journals Contribution of Governance to Ensure the Stability of Islamic Banks: A Panel Data Analysis

2018 ◽  
Vol 8 (3) ◽  
pp. 140 ◽  
Author(s):  
Bakkeri Amine
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Financial Institutions ◽  
North Africa ◽  
Audit Committee ◽  
Best Practice ◽  
Panel Data Analysis ◽  
Islamic Banks ◽  
Islamic Financial Institutions ◽  
The Stability

The succession of crises imposed the need to establish the «Governance best practice ». This article tries to illustrate empirically the contribution of the mechanisms of the governance to ensure the stability of Islamic Financial Institutions. Using Zscore as a stability and solidity of IFI, our study focus on one sample of 30 Islamic banks taking place in 16 countries in North Africa and the Middle East shows that the size and the independence of the Board, the competence of the audit committee and the remuneration constitute the mechanisms helping to insure the stability of Islamic Financial Institutions. The duality seems to affect negatively the stability of the Islamic banks.

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