The Influence of the Corporate Governance on Firm Performance: Evidence from Barcelona Listed Firms

Mohammed Almashhadani1 & Hasan Ahmed Almashhadani2
1Department of Industrial Engineering, University of Houston
2Department of Civil Engineering, University of Houston, United States
DOI – http://doi.org/10.37502/IJSMR.2023.6908

Abstract

The present paper explores the effects of corporate governance on listed companies in the setting of the Barcelona Stock Exchange in an effort to further improve our comprehension of the connection between board quality and business performance. The study examines the potential connection between corporate governance procedures and business performance results throughout the period of 2007 to 2020 using Return on Assets (ROA) and Tobin’s Q, two different performance models. Three important elements of corporate governance are being closely examined: the number of independent members of the board, board size, and CEO duality. Examining such crucial governance factors in light of their possible impact on business performance sheds insight on their function in influencing the financial results for companies listed on the Barcelona Stock Market. By highlighting the complex relationships between various governance aspects and company performance measurements, the research generates new insights. This study contributes to a greater understanding of the effect of corporate governance on firm performance by concentrating on a specific stock market and employing a wide time frame. This study has broad implications for practitioners and decision-makers who want to improve governance processes for better performance and sustainability in businesses. The study’s finding that the analyzed corporate governance characteristics have a stronger impact on business performance than on earnings management is noteworthy. This important discovery highlights the value of encouraging strong corporate governance practices as a way to boost overall business performance and highlights the need for active governance methods in supporting the sustainability of an organization.

Keywords: Corporate governance mechanisms, firm performance, Barcelona

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