Impact of Corporate Governance on Financial Performance of Information Technology Companies

Kaura*, Puja; Dharwal, Mridul; Kaur, Harsimran; Kaur, Paramjit

doi:10.35940/ijrte.c5603.098319

Cited by 8 publications

(7 citation statements)

References 10 publications

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“…http://dx.doi.org/10.21511/ppm.20 (1).2022. 21 Moreover, Kaura et al (2019) claim that the independence of the audit committee is positively and significantly related to firm performance. It was found that ROA and ROE are positively related to the independence of audit committees in Indian listed IT companies.…”

Section: Literature Reviewmentioning

confidence: 99%

Impact of audit committee characteristics on firm performance: Evidence from Bahrain

Al-Jalahma

2022

Problems and Perspectives in Management

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The purpose of this study is to analyze the relationship between different audit committee attributes and company performance in Bahrain. This paper investigates the impact of audit committee independence, size, and meeting frequency on company performance (employing ROE, ROA, and Tobin’s Q). Data from all 14 non-financial publicly listed companies on Bahrain Bourse during 2005–2019 were used. The results revealed that companies with independent audit committees and big audit committees in terms of size are performing poorly. It is also shown that the number of audit committee meetings does not affect company performance. Further, this study failed to find any association between the number of audit committee meetings and company performance. The findings show that shareholders might lack knowledge of the importance of corporate governance mechanisms. The results of this study should be of potential interest to different stakeholders, including regulators, investors, and auditors, in their attempts to improve company performance and monitoring mechanisms in emerging economies.

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Section: Literature Reviewmentioning

confidence: 99%

Impact of audit committee characteristics on firm performance: Evidence from Bahrain

Al-Jalahma

2022

Problems and Perspectives in Management

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“…Publications by foreign authors focus on researching the influence of transparency in corporate social responsibility on the financial performance and sustainability of IT firms (Alcaide M., De la Poza, E., and Guadalajara N., 2019) and the effect of corporate governance on financial performance (Kaura P. et al, 2019). Ovsak B., Korzh M., and Ovsak O.…”

Section: Literature Reviewmentioning

confidence: 99%

Factor Analysis of Financial Performance and Formation of Strategic Resilience in Ukrainian It Companies Under the Challenges of War

Rubakha,

Tkachyk,

Pryimak

et al. 2024

ФКДПТП

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Ukrainian IT companies, a crucial sector of the national economy, currently face challenges and risks associated with contemporary military and adverse macroeconomic realities. Adapting and strengthening the strategic resilience and financial performance of Ukrainian IT companies becomes a pivotal task in times of war. The purpose of the article is to conduct a factor analysis of the financial performance of IT companies and determine the key directions for ensuring the strategic stability of enterprises in this industry in Ukraine.The article analyzes the primary threats and challenges faced by Ukrainian IT companies, assessing the corresponding measures they implemented to stabilize operations and ensure business processes in 2021-2022. The research allowed for the identification, using economic analysis methods and the construction of multifactorial multiplicative models, of the influencing factors on the financial performance of Ukrainian IT companies during wartime. In particular, five-factor models were constructed to analyze the change in net profit and net income from sales for 7 leading industry companies in Ukraine. The key factors in the models include the structure of funding sources, asset turnover, profitability, cost structure and others.The importance of fostering strategic resilience for Ukrainian IT companies amid military challenges has been established. Business strategic resilience implies a company's ability to adapt to adverse changes in its external environment while maintaining competitiveness. Directions for shaping strategic resilience in enterprises have been identified, particularly in the context of ensuring financial, operational, and organizational resilience, physical security, business model stability, cyber threat resistance, and corporate social responsibility. The analysis of financial performance factors, employing economic analysis methods in conjunction with an evaluation of how IT companies respond to the challenges of war, will enable a comprehensive risk assessment and effective managerial decision-making within these business structures.

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“…The concept is defined and understood differently in different parts of the world, depending on the relative power of owners, managers and providers of capital (Keil & Nicholson, 2003). In his definition, Abri et al (2019) asserted that board attributes is the determination of the broad uses to which organizational resources will be deployed and the resolution of conflicts among the myriad participants in the organization. In a similar effort, corporate governance as the way management of a firm is influenced by many stakeholders, including owners, creditors and other stakeholders.…”

Section: Literature Review 21 Concept Of Board Attributesmentioning

confidence: 99%

Effect of Board Attributes on Earnings Management of Listed Deposit Money Banks in Nigeria

2023

RJFA

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The main objective of this study was to investigate the effect of board attributes on earnings management of listed deposit money banks in Nigeria between 2016 and 2021. Board size, board diversity and board composition, were used as proxies for board attributes of listed deposit money banks in Nigeria, while discretionary accrual was used as proxy for earnings management in this study. The data was obtained from published annual audited accounts and financial reports of listed DMBs. A panel data of the twelve ( 12) quoted banks covering a period of five ( 5) years was employed. The study used various methods such as descriptive statistics, correlation, Hausman test and panel regression. The result found that board size and board composition was negatively significant on earnings management. while, board diversity was negatively insignificant on earnings management. The study recommends that shareholders of commercial banks in Nigeria should put in place ideal boards with adequate members so as to provide an oversight role that would minimize on earnings management. Also, the study recommends that deposit money banks in Nigeria should ensure that the composition of the board could properly constitute to have audit committees and independent directors who will bring in outside experience and expertise that would minimize earnings management. Finally, due to the insignificant effect of board diversity on earnings management, banks management should increase the awareness about the benefit of gender diversify Board members and give women the opportunity to participate in decision making process and share their knowledge.

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Impact of Corporate Governance on Financial Performance of Information Technology Companies

Cited by 8 publications

References 10 publications

Impact of audit committee characteristics on firm performance: Evidence from Bahrain

Impact of audit committee characteristics on firm performance: Evidence from Bahrain

Factor Analysis of Financial Performance and Formation of Strategic Resilience in Ukrainian It Companies Under the Challenges of War

Effect of Board Attributes on Earnings Management of Listed Deposit Money Banks in Nigeria

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