Board Characteristics and Firm Performance: Evidence from Palestine

European Journal of Accounting Auditing and Finance Research, Vol. 3, No. 3, pp. 32-47, March 2015

16 Pages Posted: 9 Mar 2015

See all articles by Imad Kutum

Imad Kutum

University of Jordan; Kutum & Associates Inc.

Date Written: March 8, 2015

Abstract

The objective of this research paper is to assess the relationship between the Return on Assets and Board Characteristics (Board independence, Board meeting, Board size, Board expertise, Company size and Company year of incorporation). The research consisted of examining companies listed on the Palestine Exchange with analysis undertaken through regression analysis. After studying the six variables, the researcher found the existence of only one relationship which was between the age of the organization/year of incorporation and the company’s Return on Assets (ROA). This paper provides a greater insight to understanding corporate governance in Palestine. The approach, taken in this paper, will enable companies to assess the true relationship between the Return on Assets to Board independence, Board meeting, Board size, Board expertise, Company size and Company year of incorporation. It will enable them, also, to find ways of ensuring these factors become more relevant to the organization’s performance. Palestine is still a young country in relation to corporate governance and the outcome of this paper will enable companies to grow positively.

Keywords: Board Characteristics, Firm Performance, Corporate Governance, Palestine

JEL Classification: G30, M40, M41

Suggested Citation

Kutum, Imad, Board Characteristics and Firm Performance: Evidence from Palestine (March 8, 2015). European Journal of Accounting Auditing and Finance Research, Vol. 3, No. 3, pp. 32-47, March 2015. Available at SSRN: https://ssrn.com/abstract=2575460

Imad Kutum (Contact Author)

University of Jordan ( email )

Jordan
Amman, Amman 11942
Jordan

Kutum & Associates Inc. ( email )

A1-5659 McAdam Road
Mississauga, Ontario
Canada

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