The aim of this work is to provide a new study to be represented as a contribution could be added to the literature in the accounting and management discipline’s previous work via investigating a new variables compared with the previous ones. This work investigates the relationship between independent executives in the board and risk management committee, and their effect on firms’ outcome (performance) as indicated by ROA and ROE. The current study used the multiple regression for analyzing data for Jordanian non-financial sector for the fiscal year of 2018.The current work unpredictably find an insignificant relationship in the association between independent executives and firm’s outcome (performance)measured by ROE. On the other hand, risk management committee has a positive and significant link with ROE. Thus, Jordanian Government with other beneficial stakeholders must take in account preparation of policies for the significance of risk management presence. Captivatingly, from developed and emerging markets opinion, the current study is the first of its type in choosing this set of independent and dependent variables in non-financial sector in Jordan. In that, no other works in emerging markets have introduced this link mainly from the risk management perspective in its link with firms’ outcome. The contribution created by the current study might be useful to several parties and stakeholders.
Volume 12 | 05-Special Issue
Pages: 1238-1242
DOI: 10.5373/JARDCS/V12SP5/20201880