Dr. Essia Ries Ahmed ABU RIES2025-09-302025-09-30https://dspace.academy.edu.ly/handle/123456789/1788The results indicate that board size and leverage exert a substantial positive influence on FP. Conversely, board independence as well as the AC show no significant effect, while liquidity demonstrates a negative but statistically irrelevant relationship concerning FP. By focusing on the distinctive CG environment of the UAE, this study fills a notable gap regarding the literature and provides practical implications with respect to policymakers, corporate executives, as well as investors enhancing governance practices in comparable emerging markets. By exploring the relationship that exists between CG attributes as well as FP, the research gains a detailed comprehension of how effective governance practices may enhance organizational performance and sustainability.Overall, the research provides empirical proof about the connection between board size, independence, leverage, liquidity, and AC with FP. The study findings confirm the essential theoretical constructs while successfully answering all research questions that were established. This study recognizes and addresses multiple gaps in existing literature about the direct relationships between board size, independence, leverage, liquidity, and AC and performance. The main objective of this study is to evaluate the performance effects of board size, together with independence, leverage, liquidity, and AC.THE IMPACT OF BOARD SIZE, INDEPENDENCE