Open Access Library Journal
2019, Volume 6, e5323
ISSN Online: 2333-9721
ISSN Print: 2333-9705
DOI: 10.4236/oalib.1105323 Apr. 16, 2019 1 Open Access Library Journal
Boards of Directors’ Characteristics and Firm
Value: A Comparative Study between Egypt and
USA
Wafaa F. Salem, Saad A. Metawe, Amr A. Youssef, Mohamed B. Mohamed
Arab Academy for Science, Technology and Maritime Transport, Alexandria, Egypt
Abstract
Purpose This research aims to compare the effect of board of directors’
characteristics on the firm’s value in Egypt as an emerging country and
USA as a developed country. Five characteristics have been exposed from
the literature review that may influence the enhancement of a firm’s value.
In corporate governance, these characteristics are CEO duality, board inde-
pendence, board size, board meetings and gender diversity. Design The
model is developed and 84 Egyptian firms listed on the Egyptian stock ex-
change and 27 American firms listed on The Dow Jones Industrial Average
(DJIA) are utilized in this research for testing this model. The research covers
a six-year period (2012-2017). Five main hypotheses and ten sub-hypotheses
were derived from the model. GLS regression is used to test these hypotheses.
Findings The results of this research revealed that board of directors’ cha-
racteristics affects firm value almost in the same way in both Egypt and the
USA. The results revealed that board independence, board meetings and
gender diversity are positively and significantly related to firm value in both
countries. Furthermore, it displayed that board size affected firm value in
both the Egyptian and American contexts negatively and significantly. Fi-
nally, the results showed that the CEO duality has a positive effect on firm
value in the Egyptian setting while it has a negative effect on the firm value
in the American setting. This research contributes to the literature on the
subject of how corporate governance enhances a firm’s value. Participants
in the stock market would benefit from the results when assessing the board
of directors’ roles in enhancing the firm’s value. Regulators will be able to
use the results of this research to recognize the critical characteristics of
corporate governance and to assess the governance practices of the board of
directors.
How to cite this paper: Salem, W.F.,
Metawe, S.A., Youssef, A.A. and Mohamed,
M.B. (2019) Boards of Directors’ Charac-
teristics and Firm Value: A Comparative
Study between Egypt and USA. Open
Access Library Journal, 6: e5323.
https://doi.org/10.4236/oalib.1105323
Received: March 10, 2019
Accepted: April 13, 2019
Published: April 16, 2019
Copyright © 2019 by author(s) and Open
Access Library Inc.
This work is licensed under the Creative
Commons Attribution International
License (CC BY 4.0).
http://creativecommons.org/licenses/by/4.0/
Open Access