The relationship between independent non executive directors’ and audit committee on firm performance among Malaysian listed companies

Alhaji, Idris Adamu and Ismaila Baba, Maryam and Wan Yusoff, Wan Fauziah (2013) The relationship between independent non executive directors’ and audit committee on firm performance among Malaysian listed companies. In: International Conference on Economic, Finance and Management Outlooks (ICEFMO 2013), 05-06 October 2013, Pearl Hotel, Kuala Lumpur .

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Abstract

Various literature have discussed about various influences of corporate governance elements in firm performance The general assessment is corporate governance act as an instrument to support management's to achieve its desired goals with the stakeholder value especially in increase financial performance.Despite the broad studies of corporate governance there is still a different argument in the view of the influence of corporate governance on financial performance. Therefore, the aim of this paper is to identify the influence of two corporate governance variables on firm performance. The corporate governance measurement was measured by the Independent non executive director and audit committee as independent variables and firm performance is measured by return on equity (ROE) and earnings per share (EPS) as dependent variables. This study is purely quantitative whereby data were collected from secondary source such as published in journals and Annual Reports of the companies. This study discovered that, there is a significant influence of corporate governance on firm performance. Therefore, the results show that good corporate governance practiceinfluence firm performance. Finally, it's hoped that this study provides current corporate governance set-up in Malaysia that can be used to improve the development of corporate governance.

Item Type:Conference or Workshop Item (Paper)
Uncontrolled Keywords:audit committee; corporate governance; firm performance and independent non-executive directors
Subjects:H Social Sciences > HD Industries. Land use. Labor > HD2321-4731 Industry
Divisions:Faculty of Technology Management and Business > Department of Technology Management
ID Code:4586
Deposited By:Normajihan Abd. Rahman
Deposited On:10 Dec 2013 10:54
Last Modified:21 Jan 2015 15:41

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