Investigating the effect of board independence on performance across different strategies

Lindawati Gani, Johnny Jermias

Research output: Contribution to journalArticlepeer-review

67 Citations (Scopus)

Abstract

This study investigates the effect of board independence on performance across different strategies. Using moderated regression analyses, the results confirm our hypothesis that board independence has a significantly more positive effect on performance for firms pursuing a strategy of cost efficiency than for those pursuing a strategy of innovation. The results of this study indicate that consideration of firms' competitive strategy can provide a better understanding of the relationship between board independence and firm performance.

Original languageEnglish
Pages (from-to)295-314
Number of pages20
JournalInternational Journal of Accounting
Volume41
Issue number3
DOIs
Publication statusPublished - 2006

Keywords

  • Board independence
  • Competitive strategy
  • Corporate governance
  • Performance

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