• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
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HOME > Archive > 2015 > Volume 3 Number 2 (Feb. 2015) >
JOEBM 2015 Vol.3(2): 239-243 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2015.V3.187

Board Characteristics and Firm Performance: Evidence from Malaysian Public Listed Firms

Satirenjit Kaur Johl, Shireenjit Kaur, and Barry J. Cooper

Abstract—The aim of this study is to examine the impact of board characteristics and firm performance. Specifically we test the effects of board meeting, board independence, board size and directors accounting expertise on firm accounting performance. The paper uses both financial and non-financial data from annual reports of the 700 public listed firms in Malaysia for the year 2009. The result shows that board independence does not affect firm performance, whilst board size and board accounting/financial expertise are positively associated with firm performance. Board diligence in terms of board meetings is found to have an adverse effect on firm performance. These findings provide some implication for future research on the effectiveness of board directors on firm performance.

Index Terms—Corporate governance, board characteristics, board meeting, board independence, accounting expertise and firm performance.

S. K. Johl is with the Universiti Teknologi PETRONAS, Management & Humanities Department, Bandar Sri Iskandar, 31750, Perak, West Malaysia (e-mail: satier@ petronas.com.my).
S. Kaur and B. J. Cooperis are with the University Deakin, School of Accounting, Economics and Finance, Melbourne, Australia (e-mail: shireenjit.johl@deakin.edu.au, barry.cooper@deakin.edu.au).

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Cite: Satirenjit Kaur Johl, Shireenjit Kaur, and Barry J. Cooper, "Board Characteristics and Firm Performance: Evidence from Malaysian Public Listed Firms," Journal of Economics, Business and Management vol. 3, no. 2, pp. 239-243, 2015.

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