阿曼公司治理对公司财务绩效有影响吗

E. Ahmed, Yasser A. AL-Rawi, Marwan Abd-Rassol Hamoodi
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引用次数: 0

摘要

本研究的主要目的是调查阿曼公司治理对公司绩效的作用。这是一项采用定量方法的横断面研究。选取马斯喀特证券交易所(MSX)三个行业(金融、工业、服务)的60家公司为样本,采用PLS (SEM)) 3.0软件进行分析。研究发现,(审计委员会独立性、董事会组成、董事会规模和ceo二元性)与公司绩效(ROA)呈负向且不显著的关系。这一结果表明,马斯喀特证券交易所(MSX)的公司治理不影响财务绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Does Corporate Governance effect on Companies Financial Performance in Oman
The main objective of this study to investigate the role of corporate governance on firm performance in Oman. This is a cross-sectional study with a quantitative approach. Sample size of 60 companies from three sectors (Financial, Industrial, Service) of the Muscat Stock Exchange (MSX) were selected, which are analyzed with PLS (SEM)) 3.0 software. The findings showed that (audit committee independence, board composition, board size and, CEODuality) have negative and insignificant relationship with the company performance (ROA). This result indicates that corporate governance not influence on the financial performance Muscat Stock Exchange (MSX).
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