CONSEIL D'ADMINISTRATION ET PERFORMANCE DES ENTREPRISES : LES LEÇONS DE L'EXPÉRIENCE CAMEROUNAISE

Autor: GUETSOP SATEU, Fabrice Arnaud
Jazyk: francouzština
Rok vydání: 2022
Předmět:
DOI: 10.34874/imist.prsm/ffi-v1i24.33388
Popis: Preserving the unsecured interests of shareholders, the board of directors is a body that follows a financial logic, despite the partnership approach that suffers from its indeterminacy. The objective of this article is to examine the influence of the characteristics of the board of directors on the performance of companies. Through statistical and econometric analyses, carried out on a sample of 300 large firms in Cameroon, it turns out that the number of independent directors, the size and the activity of the board of directors have a positive influence on the performance of the firm. On the other hand, the combination of the positions of chairman of the board and chief executive officer has a negative influence on firm performance.
Finance & Finance Internationale, Vol. 1, No 24 (2022)
Databáze: OpenAIRE