Author/Authors :
rostand, yota université de dschang, Dschang, Cameroun
Title Of Article :
THE IMPACT OF COMPOSITION AND THE FUNCTIONING OF THE BOARD OF DIRECTORS ON FIRM’S PROFITABILITY: EMPIRICAL EVIDENCE FROM CAMEROONIAN BANKING SECTOR
Abstract :
The aim of this research is to analyze the impact of the characteristics of the board of directors on the return on asset of banks in Cameroon. The data cover the period 2006-2014. The analysis is conducted using the Generalized Least Square method on panel data. Our results shows that, the size of the board, the percentage of the institutional administrators and the size of the bank have negative and significant effects on bank profitability whereas, the board independence, the percentage of the foreign administrators, the percentage of the administrators representatives the State, the percentage of the women in the board and the age of the bank have positive and statistically significant impacts on the profitability. Besides, it appears that, the existence of specialized committees within the board, the annual average number of Board meetings and the average duration of Board meetings don’t significantly affect the profitability.
NaturalLanguageKeyword :
Bank , Board of Directors , Return on Asset , Corporate governanc
JournalTitle :
Revue Des Études Multidisciplinaires En Sciences Économiques Et Sociales
