Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory
This study employs the upper echelons theory to examine the factors that influence the financial performance of cooperatives in Malaysia. Specifically, three factors are selected in this study, namely board size, female directors, and ownership dispersion, in relation to the financial performance of...
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Econjournals
2025
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| _version_ | 1833349923349725184 |
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| author | Muhammad K. Ghani E.K. Ilias A. Ibrahim M.A. Jamil N.N. Anwar N.A.M. Razali F.M. |
| author2 | 56926348400 |
| author_facet | 56926348400 Muhammad K. Ghani E.K. Ilias A. Ibrahim M.A. Jamil N.N. Anwar N.A.M. Razali F.M. |
| author_sort | Muhammad K. |
| building | UNITEN Library |
| collection | Institutional Repository |
| content_provider | Universiti Tenaga Nasional |
| content_source | UNITEN Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | This study employs the upper echelons theory to examine the factors that influence the financial performance of cooperatives in Malaysia. Specifically, three factors are selected in this study, namely board size, female directors, and ownership dispersion, in relation to the financial performance of the cooperatives in Malaysia. In this study, a content analysis was performed on 145 cooperatives? annual reports. This study shows that the number of board members has no effect on the financial performance of the cooperatives, indicating that a small board with knowledgeable members can also outperform a larger board with less expertise. This study also shows that female directors do no impact on the financial performance of cooperatives. Finally, this study demonstrates that the disbursement of members in the cooperatives has no effect on their financial performance. The findings in this study provide a relevant perspective on the financial performance of cooperatives that can help regulators understand and provide proper guidance to the cooperatives. This study also provides empirical evidence on the relationship between board size, female directors, ownership dispersion, and the financial performance of the co-operatives, adding to the financial reporting literature. ? 2024, Econjournals. All rights reserved. |
| format | Article |
| id | my.uniten.dspace-36364 |
| institution | Universiti Tenaga Nasional |
| publishDate | 2025 |
| publisher | Econjournals |
| record_format | dspace |
| spelling | my.uniten.dspace-363642025-03-03T15:42:05Z Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory Muhammad K. Ghani E.K. Ilias A. Ibrahim M.A. Jamil N.N. Anwar N.A.M. Razali F.M. 56926348400 35098434100 30967552600 57997792400 57221629650 57226432789 58133212400 This study employs the upper echelons theory to examine the factors that influence the financial performance of cooperatives in Malaysia. Specifically, three factors are selected in this study, namely board size, female directors, and ownership dispersion, in relation to the financial performance of the cooperatives in Malaysia. In this study, a content analysis was performed on 145 cooperatives? annual reports. This study shows that the number of board members has no effect on the financial performance of the cooperatives, indicating that a small board with knowledgeable members can also outperform a larger board with less expertise. This study also shows that female directors do no impact on the financial performance of cooperatives. Finally, this study demonstrates that the disbursement of members in the cooperatives has no effect on their financial performance. The findings in this study provide a relevant perspective on the financial performance of cooperatives that can help regulators understand and provide proper guidance to the cooperatives. This study also provides empirical evidence on the relationship between board size, female directors, ownership dispersion, and the financial performance of the co-operatives, adding to the financial reporting literature. ? 2024, Econjournals. All rights reserved. Final 2025-03-03T07:42:05Z 2025-03-03T07:42:05Z 2024 Article 10.32479/ijefi.16776 2-s2.0-85204365739 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85204365739&doi=10.32479%2fijefi.16776&partnerID=40&md5=9c892b2cf57d6f204958b87d7a8fae99 https://irepository.uniten.edu.my/handle/123456789/36364 14 5 1 9 All Open Access; Gold Open Access Econjournals Scopus |
| spellingShingle | Muhammad K. Ghani E.K. Ilias A. Ibrahim M.A. Jamil N.N. Anwar N.A.M. Razali F.M. Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory |
| title | Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory |
| title_full | Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory |
| title_fullStr | Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory |
| title_full_unstemmed | Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory |
| title_short | Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory |
| title_sort | do board size, female directors and ownership dispersion influence financial performance of cooperatives? an analysis using upper echelons theory |
| url_provider | http://dspace.uniten.edu.my/ |