Investigating the effect of board independence on performance across different strategies

Lindawati Gani; Johnny Jermias

doi:10.1016/j.intacc.2006.07.009

Investigating the effect of board independence on performance across different strategies

Lindawati Gani
, Johnny Jermias

Department of Accounting

Research output: Contribution to journal › Article › peer-review

99 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 language	English
Pages (from-to)	295-314
Number of pages	20
Journal	International Journal of Accounting
Volume	41
Issue number	3
DOIs	https://doi.org/10.1016/j.intacc.2006.07.009
Publication status	Published - 2006

Keywords

Board independence
Competitive strategy
Corporate governance
Performance

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10.1016/j.intacc.2006.07.009

Cite this

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title = "Investigating the effect of board independence on performance across different strategies",

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.",

keywords = "Board independence, Competitive strategy, Corporate governance, Performance",

author = "Lindawati Gani and Johnny Jermias",

note = "Funding Information: This research was funded by a grant from the Social Science and Humanities Research Council of Canada. ",

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AU - Gani, Lindawati

AU - Jermias, Johnny

N1 - Funding Information: This research was funded by a grant from the Social Science and Humanities Research Council of Canada.

PY - 2006

Y1 - 2006

N2 - 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.

AB - 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.

KW - Board independence

KW - Competitive strategy

KW - Corporate governance

KW - Performance

UR - https://www.scopus.com/pages/publications/33748033070

U2 - 10.1016/j.intacc.2006.07.009

DO - 10.1016/j.intacc.2006.07.009

M3 - Article

AN - SCOPUS:33748033070

SN - 0020-7063

VL - 41

SP - 295

EP - 314

JO - International Journal of Accounting

JF - International Journal of Accounting

IS - 3

ER -

Investigating the effect of board independence on performance across different strategies

Abstract

Keywords

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