The Impacts of Independent Directors on Firm Performance in Chinese A-share Listed Companies

Independent directors that play an important role in firm performance has been the focus of corporate governance. This paper aims to investigate the impacts of independent directors on firm performance for Chinese A-share listed companies. The sample in this paper consists of 3720 A-share companies...

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Main Author: Zhou, Lin-Yao
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2019
Subjects:
Online Access:https://eprints.nottingham.ac.uk/58211/
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author Zhou, Lin-Yao
author_facet Zhou, Lin-Yao
author_sort Zhou, Lin-Yao
building Nottingham Research Data Repository
collection Online Access
description Independent directors that play an important role in firm performance has been the focus of corporate governance. This paper aims to investigate the impacts of independent directors on firm performance for Chinese A-share listed companies. The sample in this paper consists of 3720 A-share companies, excluding financial companies and Special Treatment companies listed on domestic stock exchange in China from 2013 to 2018. Multiple regression method and interview are used in this paper. The mix method is to figure out the relationship between independent directors (as dependent variables which are measure by the proportion of independent directors and the average tenure) and firm performance as dependent variables including Tobin’s Q, ROE and ratio of sales to assets. The board size, CEO duality, leverage, the proportion of SOE shares, firm size, State-control factor, industry factors and year factors are controlled. In consistent with previous studies, the results show that the impacts of independent directors on firm performance are various. The proportion of independent directors has positive relationship with Tobin’s Q in market value aspect, while it has negative relationships with ROE and ratio of sales to assets in accounting value aspect. The average tenure of independent directors has negative relationship with firm performance in all models. Overall, the finding supports that board independence should be considered carefully for different firms to improve firm performance.
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spelling nottingham-582112022-12-07T10:01:56Z https://eprints.nottingham.ac.uk/58211/ The Impacts of Independent Directors on Firm Performance in Chinese A-share Listed Companies Zhou, Lin-Yao Independent directors that play an important role in firm performance has been the focus of corporate governance. This paper aims to investigate the impacts of independent directors on firm performance for Chinese A-share listed companies. The sample in this paper consists of 3720 A-share companies, excluding financial companies and Special Treatment companies listed on domestic stock exchange in China from 2013 to 2018. Multiple regression method and interview are used in this paper. The mix method is to figure out the relationship between independent directors (as dependent variables which are measure by the proportion of independent directors and the average tenure) and firm performance as dependent variables including Tobin’s Q, ROE and ratio of sales to assets. The board size, CEO duality, leverage, the proportion of SOE shares, firm size, State-control factor, industry factors and year factors are controlled. In consistent with previous studies, the results show that the impacts of independent directors on firm performance are various. The proportion of independent directors has positive relationship with Tobin’s Q in market value aspect, while it has negative relationships with ROE and ratio of sales to assets in accounting value aspect. The average tenure of independent directors has negative relationship with firm performance in all models. Overall, the finding supports that board independence should be considered carefully for different firms to improve firm performance. 2019 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/58211/1/14339331-N14170-The%20Impacts%20of%20Independent%20Directors%20on%20Firm%20Performance%20in%20Chinese%20A-share%20Listed%20Companies-.pdf Zhou, Lin-Yao (2019) The Impacts of Independent Directors on Firm Performance in Chinese A-share Listed Companies. [Dissertation (University of Nottingham only)] Keywords: independent directors corporate governance firm performance A-share listed company
spellingShingle Keywords: independent directors
corporate governance
firm performance
A-share listed company
Zhou, Lin-Yao
The Impacts of Independent Directors on Firm Performance in Chinese A-share Listed Companies
title The Impacts of Independent Directors on Firm Performance in Chinese A-share Listed Companies
title_full The Impacts of Independent Directors on Firm Performance in Chinese A-share Listed Companies
title_fullStr The Impacts of Independent Directors on Firm Performance in Chinese A-share Listed Companies
title_full_unstemmed The Impacts of Independent Directors on Firm Performance in Chinese A-share Listed Companies
title_short The Impacts of Independent Directors on Firm Performance in Chinese A-share Listed Companies
title_sort impacts of independent directors on firm performance in chinese a-share listed companies
topic Keywords: independent directors
corporate governance
firm performance
A-share listed company
url https://eprints.nottingham.ac.uk/58211/