أثر خصائص مجلس الادارة في قيمة الشركة دراسة تطبيقية على الشركات المدرجة في سوق دمشق للأوراق المالية

Abstract

The study aims to examine the impact of board of directors' characteristics، represented by board independence، board size، board meetings، and gender diversity، on the firm's value in companies listed on the Damascus Securities Exchange. by identifying the concept and characteristics of the board of directors، in addition to defining the concept and approaches to measuring company value. Then، an applied study on a sample of companies listed on the Damascus Securities Exchange during the period from 2014 to 2023. The annual financial data for these companies were obtained from the website of the Syrian Commission of Financial Markets and Securities. A linear regression model was used to test the study's hypotheses and demonstrate the relationship between the variables represented by the dependent variable، firm's value، and the independent variables represented by board characteristics. The study concluded that there is no significant effect of both board independence and the presence of women on the board of directors on the company's value، while it was found that there is a negative and significant effect of board size on the firm's value. It also showed that there is a positive and significant effect of the number of board meetings on the firm's value.