Uwuigbe, O. R. The effects of family ownership and board composition on firms’ performance in Nigeria. Journal of Accounting Research, v. Journal of Accounting Research, vol.1 (1): 34-41. Adamawa State University.
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Abstract
This study examines the effects of family ownership, audit composition on the performance of selected listed companies in Nigeria. Data for this research were majorly collected from secondary sources being the annual reports from years 2005 to 2008, of 10 listed companies selected randomly. The effects of these corporate governance mechanisms were tested on Return on equity which was used as performance measure. Using the regression analysis and the Pearson Correlation, the study observed that a positive relationship exists between family controlled firms, directors on audit committee and Board size while a negative effect was recorded between board composition and the dependent variable. The study therefore concludes that family controlled firms perform better than those not controlled by family.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | UNSPECIFIED |
| Depositing User: | dr olubukunola uwuigbe |
| Date Deposited: | 29 Mar 2015 16:59 |
| Last Modified: | 29 Mar 2015 16:59 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/4387 |
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