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AuthorArouri, Houda
AuthorHossain, Mohammed
AuthorBadrul Muttakin, Mohammad
Available date2024-01-15T09:23:14Z
Publication Date2014
Publication NameJournal of Accounting in Emerging Economies
Identifierhttp://dx.doi.org/10.1108/JAEE-02-2012-0007
CitationArouri, H., Hossain, M., & Badrul Muttakin, M. (2014). Effects of board and ownership structure on corporate performance: Evidence from GCC countries. Journal of Accounting in Emerging Economies, 4(1), 117-130.‏
ISSN2042-1168
URIhttp://hdl.handle.net/10576/50718
AbstractPurpose The purpose of this paper is to examine the effect of ownership structure and board composition on bank performance as measured by Tobin's Q and market to book value in Gulf Co-Operation Council (GCC) countries. Design/methodology/approach A dataset of 58-listed banks of GCC countries for the period 2010 is used. The methodology is based on multivariate regression analysis. Findings The result shows that the extent of family ownership, foreign ownership and institutional ownership has a significant positive association with bank performance. However, government ownership does not have a significant impact on performance. Other governance variables such as CEO duality and board size appear to have an insignificant impact on performance. Practical implications Better corporate governance mechanisms are imperative for every company and should be encouraged for the interest of the investors and other stakeholders. The study implies that ownership by corporate governance is more effective for GCC countries. The study also suggests that unlike in western countries, corporate boards may not be an effective corporate governance mechanism in GCC countries. Originality/value The paper extends the findings of the corporate governance and bank performance relationship in GCC countries that are neglected in the previous literature.
Languageen
Publisheremerald insight
Subjectfirm value
TitleEffects of board and ownership structure on corporate performance: Evidence from GCC countries
TypeArticle
Pagination117-130
Issue Number1
Volume Number4
dc.accessType Abstract Only


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