International Journal of Academic Research in Accounting Finance and Management Sciences, Год журнала: 2024, Номер 14(2)
Опубликована: Июнь 12, 2024
This study explores the impacts of board characteristics and ownership structures on firm performance. Drawing panel data 280 observations from firms listed Palestine Security Exchange (PSE) during 2009-2023, main dependent variable, Earnings Per Share (EPS), reflects a company's net income divided by average number outstanding shares. To ensure robustness, analysis was replicated using Return Assets (ROA) Equity (ROE) as variables. Results indicate that smaller size correlates with enhanced performance, while concentration negatively affects Surprisingly, CEO duality demonstrates positive nexus
Язык: Английский