IDEAS home Printed from https://ideas.repec.org/a/ibn/ijbmjn/v12y2017i4p123.html

Does Corporate Governance Affect the Financial Performance? Analysis of Findings from Jordanian Banks

Author

Listed:
  • Basman Aldalayeen

Abstract

The present study explored the impact of corporate governance on the financial performance of selected Jordanian banks. The study is based on secondary data collected from Annual Reports of Companies, research papers, articles and various websites. The sample of the study consists of five banks of Jordan. Multiple regression has been used as the statistical tool to measure the impact of corporate governance on the financial performance of banks under study. Corporate governance score is taken as independent variable while ROA is used as dependent proxy variable of financial performance. The findings of the current research highlighted that corporate governance score has a positive significant impact on the financial performance of Capital Bank of Jordan, Arab Bank, and Bank Al-Etihad. However, significant impact does not found on the financial performance of Jordan Islamic Bank and Jordan Dubai Islamic Bank.

Suggested Citation

  • Basman Aldalayeen, 2017. "Does Corporate Governance Affect the Financial Performance? Analysis of Findings from Jordanian Banks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(4), pages 123-123, March.
    • Handle: RePEc:ibn:ijbmjn:v:12:y:2017:i:4:p:123
    as

    Download full text from publisher

    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/download/66213/36479
    Download Restriction: no
    File URL: http://www.ccsenet.org/journal/index.php/ijbm/article/view/66213
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mashayekhi, Bita & Bazaz, Mohammad S., 2008. "Corporate Governance and Firm Performance in Iran," Journal of Contemporary Accounting and Economics, Elsevier, vol. 4(2), pages 156-172.
    2. Onuorah, Anastasia Chi-Chi & Imene Oghenefegha Friday, 2016. "Corporate Governance and Financial Reporting Quality in Selected Nigerian Company," International Journal of Management Science and Business Administration, Inovatus Services Ltd., vol. 2(3), pages 7-16, February.
    3. Siti Nuryanah & Sardar M. N. Islam, 2015. "Corporate Governance and Financial Management," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-137-43561-3, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ali Mustafa Magablih, 2025. "The Impact of the Use of Artificial Intelligence on the Development of External Audit Efficiency in Jordanian Mining and Extractive Corporations," Accounting and Finance Research, Sciedu Press, vol. 14(2), pages 1-13, May.
    2. Narsa Goud Neralla, 2022. "Can corporate governance structure effect on corporate performance: an empirical investigation from Indian companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 282-300, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ibrahim Emair Albawwat & Mohammad Nawaf Al harasees, 2019. "Gender Attributes of Audit Committee Members and the Quality of Financial Reports," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(3), pages 24-37, July.
    2. Curtis E. Clements & Ryan K. Jessup & John D. Neill & Paul Wertheim, 2018. "The relationship between director tenure and director quality," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(3), pages 142-161, August.
    3. Walid Khoufi & Dhouha Khrifech, 2018. "Country- Specific Characteristics Influencing Websites Based Information Disclosure Practices," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 374-405, September.
    4. Yousef Hassan, 2025. "Board gender diversity and ownership structure: Are they substitutes or complementary? Evidence from Palestine," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(1), pages 109-124, March.
    5. Winda Lestari & Azwardi Azwardi & Saadah Siddik, 2019. "Can Internal Control Prevent Fraud in Managing Village Funds?," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 112-118, December.
    6. Bernard P.A. Santen & Auke de Bos, 2015. "The Effects of Legal Measures to Empower Supervisory Directors: Evidence from a Financial Distress Perspective," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 6(1), pages 45-61, February.
    7. Theo Kiriazidis, 2017. "The European Deposit Insurance in Perspective," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 112, Hellenic Observatory, LSE.
    8. Saeed Siyal, Waqas Ahmed, Muhammad Musa Kaleem, Lulu Wang, 2020. "Determinants of Real Earning Management: A Study in Public Listed Companies in Pakistan Stock Exchange," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 5(2), pages 96-111, October.
    9. Tadesse Getacher Engida & Alfons G. J. M. Oude Lansink & Xudong Rao, 2022. "A dynamic by‐production framework for measuring productivity change in the presence of socially responsible and undesirable outputs: Evidence from European food processors," Agribusiness, John Wiley & Sons, Ltd., vol. 38(2), pages 279-294, April.
    10. Vladislav Olegovych Gerasimov & Rustam Ilfarovich Sharafutdinov & Rustam Ilfarovich Sharafutdinov & Vladimir Vladimirovich Kolmakov & Elmira Arsenovna Erzinkyan & Aleksandr Alexandrovich Adamenko & An, 2019. "Control in the human capital management system in the strategy of innovative development of a region," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1074-1088, December.
    11. Anis El Ammari, 2021. "Do CEO Duality and Ownership Concentration Impact Dividend Policy in Emerging Markets? The Moderating Effect of Crises Period," IJFS, MDPI, vol. 9(4), pages 1-21, November.
    12. Siti Maimunah Yahya Senawat & Srihadi Winarningsih Zarkasyi & Ida Farida Abdul Gafur, 2018. "The effects of corporate social responsibility on financial performance on Indonesian public listed tobacco companies," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 4(6), pages 267-279.
    13. Raheel Mumtaz & Muhammad Farooq Rehan & Quaisar Ijaz Khan & Rubab Zaidi, 2021. "Board Gender Diversity, Firm Performance and Risk-Taking: The Case of Non-Financial Firms of Pakistan," iRASD Journal of Economics, International Research Alliance for Sustainable Development (iRASD), vol. 3(3), pages 354-367, December.
    14. Kogilavani Apadore & Siti Subaryani Binti Zainol, 2014. "Determinants of Corporate Governance and Corporate Performance among Consumer Product Industry in Malaysia: A Theoretical Model," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 159-165, April.
    15. Phillip C. James, 2020. "Understanding the Impact of Board Structure on Firm Performance: AComprehensive Literature Review," International Journal of Business and Social Research, LAR Center Press, vol. 10(1), pages 1-12, January.
    16. Rihab Grassa & Nejia Moumen & M. Kabir Hassan & Khaled Hussainey, 2022. "Market discipline and capital buffers in Islamic and conventional banks in the MENA region," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 12(1), pages 139-167, March.
    17. Ali, Amjad & Alim, Wajid & Ahmed, Jawad & Nisar, Sabahat, 2021. "Impact of Corporate Governance on Performance: A Study of Listed Firms in Pakistan," MPRA Paper 111299, University Library of Munich, Germany.
    18. Lidia Mannarino & Valeria Pupo & Fernanda Ricotta, 2016. "Family Firms and Productivity: The Role of Institutional Quality," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 343-343, September.
    19. Sun, Liang, 2021. "Does the location of directors' additional positions matter? A new dimension of board structure," Global Finance Journal, Elsevier, vol. 49(C).
    20. Ahmad Almashaqbeh & Hasnah Shaari & Hijattulah Abdul-Jabbar, 2019. "The Effect of Board Diversity on Real Earnings Management: Empirical Evidence From Jordan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 495-508, August.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijbmjn:v:12:y:2017:i:4:p:123. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.