Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1005101 | The International Journal of Accounting | 2006 | 20 Pages |
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.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Lindawati Gani, Johnny Jermias,