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Propagation des crises et comité d'audit

Author

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  • Hanene Ezzine

    (FSEG - Université de Sfax - University of Sfax)

Abstract

The purpose of this paper is to study the impact of audit committee characteristics on the firm's ability to resist the Asian stock market crisis. The firm ability to resist the Asian stock market crisis is assessed by minimization of financial return's conditional volatility estimated by ARCH and GARCH models. Using a data from 94 listed and industrial firms in four East Asian countries: Malaysia, Thailand, Indonesia, and the Philippines between 1996 and 1998, we find that the existence of audit committee, the size and independence of its members are the most important attributes of audit committee in the context of Asian crisis. The number of annual meetings would be without affect on the resistance to the crisis.

Suggested Citation

  • Hanene Ezzine, 2010. "Propagation des crises et comité d'audit," Post-Print hal-00481085, HAL.
    • Handle: RePEc:hal:journl:hal-00481085
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481085
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    File URL: https://hal.science/hal-00481085/document
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    Cited by:

    1. Ilyass Chaker, 2022. "Les caractéristiques des comités d'audit : Déterminants de la performance financière et de la qualité informationnelle ?," Post-Print hal-03680709, HAL.

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