Board Independence, Expertise, Foreign Board Member and Financial Performance of Listed Insurance Firms in Nigeria
سال انتشار: 1398
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 78
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شناسه ملی سند علمی:
JR_IJMAE-6-11_002
تاریخ نمایه سازی: 10 آبان 1402
چکیده مقاله:
Most studies on board independence, board expertise, foreign board members and financial performance in Nigeria and other parts of the world showed different results with some showing positive, negative and mixed results. This study examined the effect of board independence, expertise and foreign board member on the financial performance of listed insurance firms in Nigeria. The population of the study comprises ۲۶ listed insurance firms in Nigerian Stock Exchange and ۱۷were selected as sample the size using random sampling technique. The regression analysis revealed that board expertise and foreign members have statistical significant effect on the financial performance measured by return on asset (ROA). Board independence has a significant effect on ROA but do not have significant effect on return on equity ROE. The study therefore, recommend that regulators must ensure that competent independent board members are well represented in the board of directors, and insurance companies should adhere strictly to the corporate governance code of conduct as it affects board expertise and foreign board members so to improve the quality of financial performance.
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نویسندگان
Joshua Gambo
Department of Accounting and Management, Nigerian Defence Academy, Kaduna, Nigeria
Nyor Terzungwe
Department of Accounting and Management, Nigerian Defence Academy, Kaduna, Nigeria
Okpanachi Joshua
Department of Accounting and Management, Nigerian Defence Academy, Kaduna, Nigeria
Samuel Agbi
Department of Accounting and Management, Nigerian Defence Academy, Kaduna, Nigeria
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