BOARD CHARACTERISTICS AND FINANCIAL PERFORMANCE OF FIRMS: EVIDENCE FROM NIGERIA

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Autori principali: AKINLOLU ADEKUNLE AKINWUMI, LUCKY OTSOGE ONMONYA, OFILI UGWUDIOHA, AHMAD BUKOLA UTHMAN
Natura: Recurso digital
Lingua:inglese
Pubblicazione: Zenodo 2026
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author AKINLOLU ADEKUNLE AKINWUMI
LUCKY OTSOGE ONMONYA
OFILI UGWUDIOHA
AHMAD BUKOLA UTHMAN
author_facet AKINLOLU ADEKUNLE AKINWUMI
LUCKY OTSOGE ONMONYA
OFILI UGWUDIOHA
AHMAD BUKOLA UTHMAN
contents <p class="MsoNormal"><strong><span>Abstract</span></strong></p> <p class="MsoNormal"><span>This study investigates the impact of board characteristics on the financial performance of NGX 30 firms in Nigeria from 2014–2023. Using panel data techniques—including Random Effects and Mundlak Correlated Random Effects models—the analysis reveals that board independence significantly enhances Return on Equity, supporting Agency Theory. Conversely, gender diversity and governance committee size negatively affect performance, while board size, meetings, risk committee size, and institutional ownership show no significant influence. Findings highlight the primacy of substantive independence and balanced gender representation in strengthening governance–performance linkages within Nigeria’s evolving corporate environment.</span></p> <p class="MsoNormal"><strong><span>JEL Classification: </span></strong><span>M41, G34, O16</span></p>
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language eng
publishDate 2026
publisher Zenodo
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spellingShingle BOARD CHARACTERISTICS AND FINANCIAL PERFORMANCE OF FIRMS: EVIDENCE FROM NIGERIA
AKINLOLU ADEKUNLE AKINWUMI
LUCKY OTSOGE ONMONYA
OFILI UGWUDIOHA
AHMAD BUKOLA UTHMAN
Board Characteristics, Financial Performance, NGX 30.
<p class="MsoNormal"><strong><span>Abstract</span></strong></p> <p class="MsoNormal"><span>This study investigates the impact of board characteristics on the financial performance of NGX 30 firms in Nigeria from 2014–2023. Using panel data techniques—including Random Effects and Mundlak Correlated Random Effects models—the analysis reveals that board independence significantly enhances Return on Equity, supporting Agency Theory. Conversely, gender diversity and governance committee size negatively affect performance, while board size, meetings, risk committee size, and institutional ownership show no significant influence. Findings highlight the primacy of substantive independence and balanced gender representation in strengthening governance–performance linkages within Nigeria’s evolving corporate environment.</span></p> <p class="MsoNormal"><strong><span>JEL Classification: </span></strong><span>M41, G34, O16</span></p>
title BOARD CHARACTERISTICS AND FINANCIAL PERFORMANCE OF FIRMS: EVIDENCE FROM NIGERIA
topic Board Characteristics, Financial Performance, NGX 30.
url https://doi.org/10.5281/zenodo.19588251