期刊名称:Academy of Accounting and Financial Studies Journal
印刷版ISSN:1096-3685
出版年度:2022
卷号:26
期号:2
页码:1-10
语种:English
出版社:The DreamCatchers Group, LLC
摘要:The present study is a conceptual paper aims to investigate the effects of board characteristics on the performance of Jordanian firms listed on Amman Stock Exchange. The board characteristics as a part of corporate governance have become a major concern for all stakeholders due to the serious implications on the companies’ operations including performance. This study could provide insight for those stakeholders to make a sound decision. Few studies have attempt to examine the board characteristics worldwide, however, Jordan as an emerging market lack of those very rigorous studies that can develop a comprehensive model to study the influence of board characteristics on the firm performance. Therefore, the study tries to draw some highlights on trend of recent literature review in the area. Jordan context of board characteristics and related empirical research are discussed here to show the importance of this mechanism to the development of the stock market of the country and protection of the investors. Passing through various developments in the field, however, the introduction of mandatory corporate governance principles was the hallmarks of such developments. Empirical research in the context of board characteristics is still at its infancy stage due to the recent mandatory introduction of corporate governance guiltiness. The present research provides some avenues to develop the literature in the area of board characteristics for the context of Jordan. This may provide some guidelines for the research to proceed with the examination of the board characteristics practices and its impact of the performance..
关键词:Board Characteristics;Firm Performance;Board of Directors;Amman Stock Exchange;Jorda