The effect of the characteristics of the internal governance mechanisms on the growth opportunities: The Tunisian evidence
Year: 2024
Type: article
Abstract: Research Question: Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies' growth opportunities?Motivation: Attract the attention of policy makers to design appropriate governance mechanisms for emerging countries in general and specifically for Tunisia.More specifically, we hope to gain a better understanding of the function of audit committees and board of directors in enhancing firm growth opportunities.Idea: This paper investigated of the impact of the internal governance mechanisms characteristics such as board of directors and audit committee on Tunisian companies' growth opportunities. Data: We based on a sample of 38 non-financial firms listed on Tunis Stock Exchange observed on the period 2013-2019.Tools: We used the multivariate regression method on panel data. Findings:We found that the of board of directors 'size and the frequency of the audit committee meetings impact negatively the firm's growth opportunities.
Author: Raida Chakroun
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4403778410