董事会活动与公司绩效

Q3 Business, Management and Accounting

Indian Journal of Corporate Governance Pub Date : 2017-06-01 DOI:10.1177/0974686217699304

J. Paul

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引用次数: 12

摘要

摘要由于最近的失败，董事会的作用和董事会的监督变得越来越重要。董事们应该更加负责。在本研究中，研究人员试图调查2010-2011年至2012-2013年三年期间快速消费品行业企业董事会活动水平与企业价值之间的关系。本文的主要目的是提供经验证据，具体找出以会议次数衡量的董事会活动的影响及其对公司业绩的影响。结果表明，董事会会议出席率与ROA呈显著正相关。OLS对这两项绩效指标的结果显示，董事会会议出席率的点估计值非常重要，表明出席此类会议被视为董事会良好监督活动的一个指标。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Board Activity and Firm Performance

Abstract Because of recent failures in the past, the role of Board and the Board monitoring have become important. The directors are expected to be more accountable. In this study, the researcher tries to investigate the relationship between the level of board activity and firm value for firms in FMCG sector over a three-year period from 2010–2011 to 2012–2013. The primary aim of the article is to provide empirical evidence and specifically find out the impact of board activity measured by number of meetings and its impact on firm performance. The results indicate that the attendance in board meetings is significantly positively correlated with ROA. The OLS results with both the performance measures show that the point estimates of attendance at board meetings were significant indicating that attendance in such meetings is perceived to be an indicator of good monitoring activities of the board.

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来源期刊

Indian Journal of Corporate Governance Business, Management and Accounting-Business and International Management

CiteScore

2.00

自引率

0.00%

发文量

期刊介绍： Indian Journal of Corporate Governance is a bi-annual refereed journal that provides a forum for discussions and exchanging views on a wide range of corporate governance issues ranging from board practices, independent directors, whistle blower policies and shareholder activism on one hand to media’s role in corporate governance, corporate social responsibility and sustainability reporting on the other. It comprises of research articles, concept papers, case studies and reports providing a blend of theory and practices of corporate governance globally to cater to the interests of practitioners, academics, researchers and policy makers.