Author(s): Shadi Yousef suliman Al-Abdallah, Saher Mohamad Mahmoud Adous, Ibrahem Abdalla Ahmed Al- Momany, Imane Bouguerra
This study aims to identify the impact of Board of Directors characteristics on improving the financial performance of Jordanian non-financial companies listed on ASE for the period (2015-2020), where the study population consists of (94) Jordanian non-financial companies listed on ASE and collected data from the published financial reports. The study concluded that Board of Directors characteristics (BdSiz, BdMeet, Bwomen) positively affect ROA; except BdInd which has negative effects and Fmowners with no effect. In addition, results showed that all independent variables positively affect the return on owners’ rights, except BdMeet that has an adverse impact on the return of owners’ rights. Study recommended repeating researches about the role of Board of Directors characteristics on improving the financial performance during subsequent periods to clarify the impact level of these characteristics on financial performance.