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347344

The Role of Board of Directors in Firm Performance and Risk Disclosure "An Empirical Study on the Egyptian Companies"

Article

Last updated: 21 Dec 2024

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Abstract

This study seeks to examine the impact of board of directors' characteristics on both firm performance and risk disclosure for a sample of companies listed on the Egyptian Stock Exchange (EGX) for the period from 2016 until 2020. The results of the study showed for empirical regression model (1) that there is a negative insignificant association between board size and firm performance. The results also indicated that there is a positive significant association between board independence and firm performance. Furthermore, the results indicated that there is a positive insignificant association between board meetings and firm performance. The results also showed that there is a negative insignificant association between board expertise and firm performance. The results also indicated that there is a positive significant association between board of directors' connections and firm performance.

DOI

10.21608/sjcp.2023.347344

Keywords

The Role of Board of Directors, firm performance, Risk disclosure

Authors

First Name

Mostafa Ahmed

Last Name

Alsaman

MiddleName

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Affiliation

Accounting Det-Assiut University

Email

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City

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Orcid

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First Name

Ahmed Ashraf

Last Name

Abd Alhamid

MiddleName

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Affiliation

Accounting Det-Assiut University

Email

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City

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Orcid

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First Name

Taha Zakaria

Last Name

Abu krisha

MiddleName

-

Affiliation

Accounting Det-Assiut University

Email

-

City

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Orcid

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Volume

37

Article Issue

4

Related Issue

46839

Issue Date

2023-12-01

Receive Date

2023-12-01

Publish Date

2023-12-01

Page Start

123

Page End

150

Print ISSN

1110-8452

Link

https://sjcp.journals.ekb.eg/article_347344.html

Detail API

https://sjcp.journals.ekb.eg/service?article_code=347344

Order

6

Type

المقالة الأصلية

Type Code

3,079

Publication Type

Journal

Publication Title

مجلة البحوث التجارية المعاصرة

Publication Link

https://sjcp.journals.ekb.eg/

MainTitle

The Role of Board of Directors in Firm Performance and Risk Disclosure "An Empirical Study on the Egyptian Companies"

Details

Type

Article

Created At

21 Dec 2024