Ownership Structure, Audit Committee and Corporate Performance

The Cost and Management, Vol-40, Issue-5, 2012, Pp.40-46

7 Pages Posted: 16 Feb 2015

Date Written: September 2012

Abstract

This study examines whether ownership structure and audit committee are related to corporate performance of non- financial companies enlisted in Dhaka Stock Exchange (DSE) of Bangladesh during the period from 2005 to 2008. The study is used ordinary least squares (OLS) regression model to examine the relationship between explanatory variables and corporate performance variables. The results of the regression analyses indicate that the Management ownership structure, Board audit committee, Independent audit committee and Higher education of CEO are positively significant on corporate performance (i.e., ROA and ROE) but Institutional ownership, Audit committee size, Qualification of audit committee and Firm size have not been founded any significant relation on corporate performance.

Keywords: Ownership structure, Audit committee, Corporate governance, Corporate performance

Suggested Citation

Rouf, Dr. Md. Abdur, Ownership Structure, Audit Committee and Corporate Performance (September 2012). The Cost and Management, Vol-40, Issue-5, 2012, Pp.40-46, Available at SSRN: https://ssrn.com/abstract=2565594

Dr. Md. Abdur Rouf (Contact Author)

Daffodil International University ( email )

102 Sukrabad, Mirpur Road, Dhanmondi
Dhaka, 1207
Bangladesh

HOME PAGE: http://https://faculty.daffodilvarsity.edu.bd/profile/bba/rouf.html

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
194
Abstract Views
1,563
rank
215,137
PlumX Metrics