International Journal of Accounting Research

Department of Accounting and Finance, Debre Markos University, Debre Markos, Ethiopia

Publications

• Research Article   
  The Impact of Corporate Governance Practices on Corporate Financial Performance in Ethiopia
  Author(s): Biruk Ayalew Wondem* and Gurdip Singh Batra
  
  This research was carried out to examine the impact of corporate governance practices on share companies’ financial performance by using panel regression approach. Data sources from 24 share companies for five years. The findings of robust FGLS estimation of panel regression using ROA and ROE as measures of financial performance revealed board of directors’ gender diversity (BDGD sig. at 5%) and size of share companies (SIZE sig. at1%) have a positive association with return on assets and board of directors meeting attendance rate (BDMAR) in person has a positive association but not significant. The board of directors’ size (BS sig. at 5%), board of directors meeting frequency (BMF sig. at 5%) and board of directors’ leadership practice (BDLPR sig. at 1%) have a negative impact on return on assets. The paper also empirical findings ROE has a significant and pos.. View more»
  

  DOI: 10.35248/2472-114X.19.7.196

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